Faktor-Faktor Yang Mempengaruhi Frekuensi Penerapan Teknik-Teknik Akuntansi Manajemen Pada Perusahaan Manufaktur Di Jawa Timur
HENDARJATNO (Adv.Drs. Abdul Halim, MBA., Akuntan,), Drs. Abdul Halim, MBA., Akuntan,
Penelitian ini merupakan studi empiris pada perusahaan-perusahaan manufaktur di Jawa Timur yang mendapat fasilitas Penanaman Modal Dalam Negeri (PMDN) dan Penanaman Modal Asing (PMA). Jumlah responden yang diteliti sebanyak 42 perusahaan yang terdiri dari 30 perusahaan PMDN dan 12 perusahaan PMA. Tujuan penel itian ini adalah: (1) untuk mendapatkan bukti empiris tentang faktor-faktor yang mempengaruhi frekuensi penerapan teknik-teknik akuntansi manajemen pada perusahaan manufaktur; (2) untuk mengetahui apakah teknik-teknik akuntansi manajemen telah diterapkan oleh manajemen perusahaan di dalam pengelolaan perusahaan dan frekuensi penerapannya; dan (3) untuk mengetahui apakah ada pengaruh faktor-faktor umur perusahaan, sektor usaha, bentuk kepemilikan perusahaan, kewarganegaraan pemilik, pendidikan rata-rata manajer, gaya kepemimpinan manajer, tingkat kepadatan penerapan teknologi pemrosesan data, tingkat kepadatan penerapan teknologi produksi, dan tingkat konsentrasi industri.
Metodologi penelitian yang digunakan adalah: (1) data dikumpulkan dengan metode kuesioner; (2) data yang terkumpul diuji keacakannya dengan uji chi-square, dan diuji reliabilitasnya dengan metode konsistensi internal dengan formtila rulon; (3) data dari hasil pengujian tersebut kemudian diolah dan dianalisis dengan uji Z observasi (Z0 ) di bawah kurve normal untuk pengujian hipotesis pertama, dan uji Chi-square untuk hipotesis kedua
Secara keseluruhan hasil penelitian ini adalah sebagai berikut:
1. Berdasarkan hasil uji Z dengan tingkat kepercayaan 95%, diketahui bahwa frekuensi penerapan TAM tipe pertama yang meliputi: relevant cost analysis, decision tree analysis, linear programming, network •analysis, capital budgeting, fixed budget, inventory control model, dan sensitivity analysis cukup tinggi.
2. Berdasarkan hasil uji Z dengan tingkat kepercayaan
95%, diketahui bahwa frekuensi penerapan TAM tipe kedua yang meliputi: break even analysis, gross profit analysis, variance analyisis, financial ratio analysis, aging of account receivable analysis, account receivable turnover analysis, inventory turnover analyisis, dan contribution reporting tidak cukup tinggi.3. Berdasarkan hasil UJ i Z dengan tingkat kepercayaan 95%, diketahui bahwa frekuensi penerapan TAM tipe ketiga yang meliputi: standard cost, resonsibili ty accounting, flexible budget, operating budget, performance budget, appropri tion budget, dan transfer pricing cukup tinggi.
4. Faktor-faktor yang meliputi: umur perusahaan, bentuk
kepemilikan perusahaan, kewarganegaraan pemilik, pendidikan
rata-rata manajer, tingkat kepadatan penerapan teknologi pemrosesan data, tingkat kepadatan penerapan teknologi
produksi, dan tingkat konsentrasi industri secara parsial berpengaruh positip terhadap penerapan TAM tipe pertama, sedangkan faktor sektor usaha berpengaruh negatip.
5. Faktor-faktor yang meliputi: umur perusahaan, bentuk kepemilikan perusahaan, kewarganegaraan pemilik, pendidikan rata-rata manajer, tingkat kepadatan penerapan teknologi pemrosesan data, tingkat kepadatan penerapan teknologi produksi, dan tingkat konsentrasi industri secara parsial berpengaruh posi tip terhadap penerapan TAM tipe kedua, sedangkan faktor sektor usaha berpengaruh negatip.
6. Faktor-faktor yang meliputi: umur perusahaan, sektor usaha, bentuk kepemilikan perusahaan, kewarganegaraan pemilik, pendidikan rata-rata manajer, tingkat kepadatan penerapan teknologi pemrosesan data, tingkat kepadatan penerapan teknologi produksi, dan tingkat konsentrasi industri secara parsial berpengaruh positip terhadap penerapan TP..M tipe ketiga.
Kesimpulan penelitian ini adalah frekeuensi penerapan TAM pada Perusahaan manuf aktur di Jawa Timur cukup tinggi dan faktor-faktor, seperti: umur perusahaan, sektor usaha, bentuk kepemilikan perusahaan, kewarganegaraan pemilik, pendidikan rata-rata manajer, tingkat kepadatan penerapan teknologi pemrosesan data, tingkat kepadatan penerapan teknologi produksi, dan tingkat konsentrasi industri secara parsial berpengaruh terhadap penerapan TAM
This study is an empirical research on manufacturing companies located at East Java under the Domestic Investment Projects (DIP) and Foreign Investment Project (FIP). The number of respondents surveyed is 42 companies consisting of 32 companies under DIP and 10 companies under FIP. The objectives of the research were: (1) to obtain empirical evidences of the factors influencing the implementation frequency of management accounting techniques on manufacturing companies; (2) to examine whether the management accounting techniques had been implemented in managing the company and to investigate the implementation frequency, and (3) to examine whether the influence of factors such as the company age, the form of company ownership, business scale, the owner citizenship, the average education of manager, the manager style of leadership, the solidity level of implementation of data processing technology, the solidity level of production technology implementation, and the industry concentration level.
The methodology used in this research was: (1) data were collected through questfonnaires; (2) they were then tested using two kind of tests namely: test of randomness with chi-square test, and test of reliability with internal consistency method under Rulon Formulae; (3) furthermore, they were processed and analyzed using the Z observation test under the normal curve to test the first hypothesis, and using the chi-square analysis to test the other hypothesis.
The results of the research shows that:
1. Based on the result of the Z test under the level of significant of 95%, it was found that the frequency of Management Accounting Technique (MAT) implementation of the first type consisting of relevant cost analysis, decision tree analysis, linear programming, network analysis, capital budgeting, fixed budget, inventory control model, and sensitivity analysis is significantly high.
2 Based on the result of the Z test under the level of significant of 95%, it was found that the frequency of MAT implementation of the second type consisting of: break even analysis, gross profit analysis, financial ratio analysis, aging of account receivable analysis, inventory turnover analysis, contribution reporting is not significantly high.
3 Based on the result of the Z test under the level of significant of 95%, it was found that the frequency of MAT implementation of the third type consisting of: standard cost, responsibility accounting, flexible budget, operating budget, performance budget, appropriation budget, and transfer pricing is significantly high.
4. Factors such as the company age, the form of company ownership, the owner citizenship, the average education of manager, the manager style of leadership, the solidity level of implementation of data processing technology, the solidity level of production technology implementation, and the industry concentration level partially positively influence toward the implementation of the first type of MAT, however, the business sector factor negatively influence.
5. Factors such as the company age, the form of company ownership, the owner citizenship, the average education of manager, the manager style of leadership, the solidity level of implementation of data processing technology, the solidity level of production technology implementation, and the industry concentration level partially positively influence toward the implementation of the second type of MAT, however, the business sector factor negatively influence
6. Factors such as the company age, the form of company ownership, the owner citizenship, the average education of manager, the manager style of leadership, the solidity level of implementation of data processing technology, the solidity level of production technology implementation, and the industry concentration level partially positively influence toward the implementation of the third type of MAT, however, the business sector factor negatively influence.
As a summary, the frequency of Management Accounting Techniques implementation on manufacturing companies located at East Java is highly enough; and factors such as the company age, the form of company ownership, the owner citizenship, the average education of manager, the manager style of leadership, the solidity level of implementation of data processing technology, the solidity level of production technology implementation, and the industry concentration level partially influence toward the implementation of the Management Accounting Techniques
Kata Kunci : Frekuensi, Teknik-Teknik Akuntansi, Manajemen, Perusahaan, Manufaktur , Jawa Timur
