Pengaruh Tipe Proses Produksi Flow Shop dan Job Shop Pada Hubungan Tingkat Pemakaian Informasi Akuntansi Untuk Mengukur Kinerja dan Tekanan Kerja
Adeng Pustikaningsih (Pemb : Dr. Gudono, MBA), Dr. Gudono, MBA
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The purpose of this research is to identifying the influence reliance of accounting information to measure performance of the type of flow shop and job shop production process with job related tension. The flow shop process production is characterized as low task uncertainty, so in this condition if accounting information is state as a basic to measure performance, job related tension will low. The type of job shop production process is characterized as high task uncertainty, so in this condition if accounting information is state as basic to measure performance, job relates tension will high. The sample of this research are contain of 27 sample type of flow shop production process and 18 sample type of job shop production process . Had collected by mail survey, analyzing data are use simple linier regression. The result of this research indicate that in the type flow shop production process , increasing reliance on accounting information measure performance is associated to low of job related tension. On the type of job shop production process, increasing reliance of accounting information to measure performance, is associated with high of job related tension.
Kata Kunci : The Type of Production Process - Reliance On Accounting Information - Job Related Tension,
