table X² . Test of consistency resulted RᵪᵪÂ’ about 0.71 to 0.98, that means the answers of respondents are reliable. Test of validity resulted Ho that rejected for almost all item about 71%, it means the test was done accurately. The findings of the study are: 1. statistical experiment using the t test by the level of significancy 0.05 indicating that the quality of cost system application is good enough; 2. Fisher test at the level of significancy 0.05, represents that there is no relationship among company's status, company's age, manager's education, and manager's experience on the quality of costs system application; 3. path analysis resulting multiple correlation = 0.4153094 which means the application of costs system has wholy impact 17.25% on the competitive advantage of the company. The partial correlation of cost system variable is 0.3229391, it means that the cost system only impact on competitive advantage of the company 10.43%. The impact of the cost system variable through the company's status variable on the company's competitive advantage is 0.0002; the impact of the cost system variable through the company's age variable on the company's competitive advantage is -0.0597; the impact of the cost system variable through the manager's education variable on the company's competitive advantage is -0.0040; the impact of the cost system variable through the manager's experience variable on company's competitive advantage is 0.0010 and the impact of the cost system variable through the cost system itself is 0.104337221; which means that almost no impact of cost system application on competitive advantage of companies. "> table X² . Test of consistency resulted RᵪᵪÂ’ about 0.71 to 0.98, that means the answers of respondents are reliable. Test of validity resulted Ho that rejected for almost all item about 71%, it means the test was done accurately. The findings of the study are: 1. statistical experiment using the t test by the level of significancy 0.05 indicating that the quality of cost system application is good enough; 2. Fisher test at the level of significancy 0.05, represents that there is no relationship among company's status, company's age, manager's education, and manager's experience on the quality of costs system application; 3. path analysis resulting multiple correlation = 0.4153094 which means the application of costs system has wholy impact 17.25% on the competitive advantage of the company. The partial correlation of cost system variable is 0.3229391, it means that the cost system only impact on competitive advantage of the company 10.43%. The impact of the cost system variable through the company's status variable on the company's competitive advantage is 0.0002; the impact of the cost system variable through the company's age variable on the company's competitive advantage is -0.0597; the impact of the cost system variable through the manager's education variable on the company's competitive advantage is -0.0040; the impact of the cost system variable through the manager's experience variable on company's competitive advantage is 0.0010 and the impact of the cost system variable through the cost system itself is 0.104337221; which means that almost no impact of cost system application on competitive advantage of companies. ">
Laporkan Masalah

Pengaruh Penerapan Sistem Biaya Terhadap Keunggulan Bersaing Berusahaan Industri Rolling Mill di Pulau Jawa

Veronica Christina (Adv: Drs. Hardo Basuki, M.Soc., Sc., Ak), Drs. Hardo Basuki, M.Soc., Sc., Ak

1993 | Tesis | S2 Accounting

Gagasan penelitian ini didasarkan atas adanya pendekatan baru dalam sistem biaya, yaitu sistem biaya berdasarkan aktivitas yang dikenal sebagai "Activity Based Costing System". Sistem ini diterapkan untuk meraih keunggulan bersaing jangka panjang. Pendekatan baru ini timbul karena adanya distorsi di dalam sistem biaya tradisional akibat cacat rancangan, hal ini terjadi karena biaya tenaga kerja dan material semakin menurun sedangkan biaya overhead semakin membesar akibat kemajuan teknologi. Keadaan tersebut dapat menghasilkan distorsi yang signifikan terhadap laporan biaya produk.

Persaingan internasional dewasa ini menjadi semakin tajam, karena adanya revolusi informasi. Agar dapat tetap tinggal di dalam persaingan, perusahaan harus memperbaruhi informasi yang dirancang untuk membantu seluruh aktivitas perusahaan supaya memperoleh keunggulan bersaing.

Penelitian ini merupakan penelitian empiris tentang Pengaruh Penerapan Sistem Biaya Terhadap Keunggulan Bersaing pada perusahaan industri rolling mill di Pulau Jawa. Penelitian dilakukan baik terhadap perusahaan yang berstatus PMA maupun PMDN. Penelitian ini meliputi seluruh anggota populasi (20 perusahaan), responden yang memberikan data sebanyak 14 perusahaan.

Tujuan yang akan dicapai dalam penelitian ini ialah:

1. untuk mengetahui kualitas penerapan sistem biaya;

2. untuk mengetahui hubungan antara bentuk perusahaan, umur perusahaan, pendidikan pimpinan, dan pengalaman pimpinan dengan kualitas penerapan sistem biaya;

3. untuk mengetahui pengaruh penerapan sistem biaya terhadap keunggulan bersaing perusahaan.

Data primer dikumpulkan menggunakan kuesioner dengan mengunjungi masing-masing perusahaan, sedangkan data sekunder diperoleh dari Departemen Perindustrian pusat Jakarta dan dari Balai Besar Pengembangan Logam dan Mesin Bandung. Uji reliabilitas dan validitas dilakukan terhadap data yang terkumpul, metode chisquare digunakan untuk melihat apakah responden tidak asal jawab, metode Hoyt dan metode split Half Rulon digunakan untuk melihat jawaban responden dapat dipercaya, sedangkan untuk menguji seberapa cermat alat yang digunakan melakukan fungsi ukurnya digunakan metode point beserial correlation. Berdasarkan perhitungan uji acak menghasilkan X² hitung yang lebih besar dari pada X² tabel, hal ini berarti responden tidak asal jawab. Uji konsistensi menghasilkan Rᵪᵪ' berkisar antara 0,71 s/d 0,98 yang

berarti jawaban responden dapat diandalkan. Uji validitas menghasilkan Ho ditolak hampir untuk semua item (71%), yang berarti test yang dilakukan cukup cermat untuk melakukan fungsi ukurnya. Item dengan Ho diterima, untuk analisis besarnya pengaruh akan.

Adapun temuan yang diperoleh dari penelitian ini adalah sebagai berikut:

1. uji t dengan tingkat signifikan 0,05 menunjukkan bahwa kualitas penerapan sistem biaya cukup baik;

2. hasil test Fisher pada tingkat signifikan 0,05 menunjukkan bahwa variabel bentuk perusahaan, umur perusahaan, pendidikan pimpinan, dan pengalaman pimpinan tidak mempunyai hubungan yang erat dengan kualitas penerapan sistem biaya;

3. Path analisis menghasilkan korelasi multipel sebesar = 0,4153094 yang berarti penerapan sistem biaya secara keselu ruhan hanya berpengaruh sebesar 17,25% terhadap keunggulan bersaing perusahaan. Korelasi parsial untuk variabel system biaya sebesar 0,3229391 hal ini berarti sistem biaya hanya berpengaruh sebesar 10,43% terhadap keunggulan bersaing. Bila dilihat pengaruh variabel sistem biaya melalui variable bentuk perusahaan terhadap keunggulan bersaing adalah sebesar 0,0002; pengaruh variabel sistem biaya melalui variable umur perusahaan terhadap keunggulan bersaing adalah sebesar -0,0597; besarnya pengaruh variabel sistem biaya melalui variabel pendidikan pimpinan terhadap keunggulan bersaing adalah 0,0040; besarnya pengaruh variabel sistem biaya melalui variabel pengalaman pimpinan terhadap keunggulan bersaing adalah 0,0010; dan besarnya pengaruh variable sistem biaya melalui variabel sistem biaya itu sendiri terhadap keunggulan bersaing adalah 0,1043, maka dari hasil perhitungan di atas dapat dikatakan bahwa sistem biaya hampir tidak berpengaruh terhadap keunggulan bersaing perusahaan

The idea of this study is based on the new approach in the cost system which based on activity. This new approach known as Activity Based Costing System (ABC system). The ABC system is used to obtain long term competitive advantage. This new approach rises because in traditional cost system has distortion that resulted by the design flaws. The condition happens because direct labors and materials are decreasing while overhead costs are increasing, as the result of advanced manufacturing technologies. It can result a significant distortion in reported product costs.

International competition has become more vigorous because of information revolution. In order to remain competitive internationally, companies have to make their information up to date, formatted to assist all activities in company to obtain competitive advantage.

The thesis is an empirical study about the impact of application of the costs system on the company's competitive advantage, of rolling mill industries in Java. The research was taken from domestic investment company (DIC) and the foreign investment company (FIC), which involved all members of population. The members of population were 20 companies, but in this study only

14 companies gave responses, which is about 70%.

The objectives of this research are:

1. To identify the quality of costs system application;

2. To identify the correlation among the company's status, age of company, manager's education, and manager's experience on the quality of costs system application;

3. To identify the impact of the costs system application on the company's competitive advantage.

The study uses questionair to collect primary data and the secondary data collected from The Industrial Department Centre - Jakarta and The Metal Industry Development Centre Bandung. Reliability and validity tests were conducted based on collected data. The chi-square test was used to check the randomness of the data. The split half Rulon technique and Hoyt variance analysis were used for reliability test. The point biserial correlation was used to validity test. Test of randomness resulted calculated X² > table X² . Test of consistency resulted RᵪᵪÂ’ about 0.71 to 0.98, that means the answers of respondents are reliable. Test of validity resulted Ho that rejected for almost all item about 71%, it means the test was done accurately.



The findings of the study are:

1. statistical experiment using the t test by the level of significancy 0.05 indicating that the quality of cost system application is good enough;

2. Fisher test at the level of significancy 0.05, represents that there is no relationship among company's status, company's age, manager's education, and manager's experience on the quality of costs system application;

3. path analysis resulting multiple correlation = 0.4153094 which means the application of costs system has wholy impact 17.25% on the competitive advantage of the company. The

partial correlation of cost system variable is 0.3229391, it means that the cost system only impact on competitive advantage of the company 10.43%. The impact of the cost system variable through the company's status variable on the company's competitive advantage is 0.0002; the impact of the cost system variable through the company's age variable on the company's competitive advantage is -0.0597; the impact of the cost system variable through the manager's education variable on the company's competitive advantage is -0.0040; the impact of the cost system variable through the manager's experience variable on company's competitive advantage is 0.0010 and the impact of the cost system variable through the cost system itself is 0.104337221; which means that almost no impact of cost system application on competitive advantage of companies.

Kata Kunci : sistem biaya, keunggulan bersaing, perusahaan industri


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