X2 (0 05) (1)=3,84. Kesim­ pulannya penerapan teknik akuntansi manajemen dipe­ ngaruhi secara signifikan oleh pendidikan akuntan manajemen. 3. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan jenis usaha kurang dari 2 adalah sama dengan penerapan tek­ nik akuntansi manajemen pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha lebih dari 2 jenis. Dengan menggunakan tes chi (kai) kua­ drat, pada tingkat signifikansi 0,05, telah berhasil menolak hipotesis tersebut. Karena X2 c=4,54 > X2 (0 05) (1)=3,84. Kesimpulannya penerapan teknik akuntansi manajemen dipengaruhi secara signif ikan oleh jenis usaha perusahaan. 4. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan joint venture adalah sama dengan penerapan teknik akuntansi manajemen pada perusahaan-perusahaan swasta nasional. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berha­ sil menolak hipotesis tersebut. Karena X2 c=3,94 > X2 (0 05) (1)=3,84. Kesimpulannya penerapan teknik akuntansi manajemen dipengaruhi secara signifikan oleh bentuk pemilikan perusahaan. 5. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan umur perusahaan di bawah 20 tahun adalah sama dengan pe­ nerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan umur perusahaan di atas 20 tahun. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, tidak berhasil menolak hipotesis tersebut. Karena X2 c=0,40 X2 (0 05)(2)=5,99. Kesimpulannya penerapan teknik akuntas1 manajemen mempengaruhi secara signifikan dalam menunjang keberhasilan perusahaan. 9. Keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan umur di atas 20 tahun adalah sama dengan keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan umur di bawah 20 tahun. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berhasil menolak hipotesis tersebut. Karena X2 c=10,64 > X2 (0,05)(21=5,99. Kesimpulannya umur perusahaan mempengaruhi secara signifikan terhadap keberhasilan perusahaan. 10. Keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha kurang dari 2 adalah sama dengan keberhasilan perusahaan pa­ da perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha lebih dari 2. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berhasil menolak hipotesis tersebut. Karena X2 c= 8,90 > X2 (0,05)(2)=5,99. Kesimpulannya jenis usaha perusahaan mempengaruhi secara signifikan terhadap keberhasilan perusahaan. To increase foreign exchange, Indon sian government recently encourages non-oil gas exports, such as tex­ tile, rattan, etc. In order to make our export product internationally marketable, the products sold in the international markets should have superior quality as compared to that of export products from other coun­ tries. Therefore, companies producing export products are required to produce high quality products. This requires a relatively higher production cost. On the other hand, in the inert trading situation due to tight monetary policy it is advisible for all business sectors to be more prudent in spending and allocating their available economic resources. The library research conducted to write this thesis has revealed that management accounting techniques can help create such eficient and effective allocation of companies 'economic resources, so that the goals of companies can be achieved. Therefore, the author has come to a conclusion, which then be used as the hypothe­ sis of this research, as follows: "Management accounting technique influences the success of a company". The author has used questionaires and direct inter­ view methods to obtain data. Thirty respondents have completed the questionaires. After test of randomness, to certify whether the respondents provided answers truthfully or not, finall it was observed that the respondents answered not in random. Because the ques- tions given deal with management accounting techniques, the respondents of this reasearch were management accountants and controllers in large textile companies in West Java area. As the measurement of the success of the companies an average Return on investment gained for 5 years from 1985 to 1989 was determined. By using Chi-square test and Correlation analysis plus the results of interviews, the reasearch resulted in the following findings: 1. All the big textile companies in West Jawa in which the research has been conducted use, to a high de­ gree, the management accounting techniques, in the sense that they use 14 out of 23 kinds of management accounting techniques specified in this research. 2. The factors which influence the application of the management accounting techniques are the education of the management accountants, the type of the compa­ ny, and the form of ownership of the company. The application of the Chi-square test at sig­ nificant level of 0.05, proves the Ho, which is for­ mulated as the application of the management accoun­ ting techniques in companies employing management accountant of academy graduate level is the same as the application of the management accounting tech­ niues in companies employing management accounting of university graduated level (either Sl or 52), is refuted. Because xzc=7,72 > X2 co 05)(1)=3,84, the conclusion, is that the application of the management accounting techniques is significantly influenced by the educational factor of the management accountants. 3. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothesis, which says that the application of the management accoun­ ting techniques in companies having less than 2 types of business is the same as the application management accounting techniques in companies having more than 2 types of business is also rejected. Because xzc = 4,54 > xz(0,05)(1) = 3,84, the conclusion is that the application of the management accounting techniques is significantly influenced by the types of the bussiness of the said company. 4. The application of the Ch square test at the signi­ ficant level of 0.05, proves the hypothesis which says that the application of the management accoun­ ting techniques in joint venture companies is the same as the application of the management accounting techniques in national private companies, is also rejected. Because X2 c = 3,94 > X2 (0 05)(1) = 3,84, it can be concluded that the application of the manage­ ment accounting techniques is significantly influ­ enced by the form of ownership of the given company. 5. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothes which says that the application of the management accoun­ ting techniques in companies of less than 20 years old is the same as the application of the management accounting techniques in company of over 20 year old stands unrejected. Because X2 c=0,40 < X2 co 05)(1)= 3,84, it can be concluded that the age of the company is not a significant factor in influencing the mana­ gement accounting techniques. 6. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothesis which says that the application of the management accoun­ ting techniques in large textile companies in West Java with management accountants having less than 10 years of experience is the same as the application of management accounting techniques of companies whose management accountants have over 10 years are of ex­ per iece stands unrejected. Because X2 c = 0,81 < X2 (0 05)(1)= 3,84, it can be concluded that the application of the management accounting techniques is not significantly influenced by the factor of the management accountants'experience. 7. The factor of age of the management accountants has no significant influence in the application of the management accounting techniques in large textile companies in West Java. The application of Chi­ square test, at significant level 0.05, proves the above hypothesis stands unrejected. Because X2 c=2,41 < X2 (0 05)(2)=5,99, it can be conclusion that the application of the management accounting techniques is not significantly influenced by the factor of the age of the management accountants. 8. The success of large textile companies in West Java with high application of the management accounting techniques is the same as the success of companies with low application of the management accounting techniques. The application of Chi-square test, at the significant level of 0.05, proves the above hy­ pothesis is rejected. Because X2 c=7,11 >X2 (0,05) (2)=5,99, it therefore can be concluded that the application of the management accounting techniques has a significant influence on the success of a com­ company. 9. The success of large textile companies of less than 20 years old in West Java is the same as the success of companies over 20 years old. The applications of Chi-square test, at the significant level of 0.05, proves the above hypothesis is rejected. Because X2 c=10,64 > X2 (0 05)(2) = 5,99, it can be concluded that factor of t6e age of the company has significant influence on the success of a company. 10. The success of large textile companies in West Java with types of business less than two is the same as the success of companies with types of business more than two. The applications of Chi-square test, at the significant level of 0.05, proves the above hy­ pothesis is rejected. Because X2 c=8,90 > X2 (0 05) (2) = 5,99, it can be concluded that the types of business has a significant influence on the success of a company. "> X2 (0 05) (1)=3,84. Kesim­ pulannya penerapan teknik akuntansi manajemen dipe­ ngaruhi secara signifikan oleh pendidikan akuntan manajemen. 3. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan jenis usaha kurang dari 2 adalah sama dengan penerapan tek­ nik akuntansi manajemen pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha lebih dari 2 jenis. Dengan menggunakan tes chi (kai) kua­ drat, pada tingkat signifikansi 0,05, telah berhasil menolak hipotesis tersebut. Karena X2 c=4,54 > X2 (0 05) (1)=3,84. Kesimpulannya penerapan teknik akuntansi manajemen dipengaruhi secara signif ikan oleh jenis usaha perusahaan. 4. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan joint venture adalah sama dengan penerapan teknik akuntansi manajemen pada perusahaan-perusahaan swasta nasional. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berha­ sil menolak hipotesis tersebut. Karena X2 c=3,94 > X2 (0 05) (1)=3,84. Kesimpulannya penerapan teknik akuntansi manajemen dipengaruhi secara signifikan oleh bentuk pemilikan perusahaan. 5. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan umur perusahaan di bawah 20 tahun adalah sama dengan pe­ nerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan umur perusahaan di atas 20 tahun. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, tidak berhasil menolak hipotesis tersebut. Karena X2 c=0,40 X2 (0 05)(2)=5,99. Kesimpulannya penerapan teknik akuntas1 manajemen mempengaruhi secara signifikan dalam menunjang keberhasilan perusahaan. 9. Keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan umur di atas 20 tahun adalah sama dengan keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan umur di bawah 20 tahun. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berhasil menolak hipotesis tersebut. Karena X2 c=10,64 > X2 (0,05)(21=5,99. Kesimpulannya umur perusahaan mempengaruhi secara signifikan terhadap keberhasilan perusahaan. 10. Keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha kurang dari 2 adalah sama dengan keberhasilan perusahaan pa­ da perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha lebih dari 2. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berhasil menolak hipotesis tersebut. Karena X2 c= 8,90 > X2 (0,05)(2)=5,99. Kesimpulannya jenis usaha perusahaan mempengaruhi secara signifikan terhadap keberhasilan perusahaan. To increase foreign exchange, Indon sian government recently encourages non-oil gas exports, such as tex­ tile, rattan, etc. In order to make our export product internationally marketable, the products sold in the international markets should have superior quality as compared to that of export products from other coun­ tries. Therefore, companies producing export products are required to produce high quality products. This requires a relatively higher production cost. On the other hand, in the inert trading situation due to tight monetary policy it is advisible for all business sectors to be more prudent in spending and allocating their available economic resources. The library research conducted to write this thesis has revealed that management accounting techniques can help create such eficient and effective allocation of companies 'economic resources, so that the goals of companies can be achieved. Therefore, the author has come to a conclusion, which then be used as the hypothe­ sis of this research, as follows: "Management accounting technique influences the success of a company". The author has used questionaires and direct inter­ view methods to obtain data. Thirty respondents have completed the questionaires. After test of randomness, to certify whether the respondents provided answers truthfully or not, finall it was observed that the respondents answered not in random. Because the ques- tions given deal with management accounting techniques, the respondents of this reasearch were management accountants and controllers in large textile companies in West Java area. As the measurement of the success of the companies an average Return on investment gained for 5 years from 1985 to 1989 was determined. By using Chi-square test and Correlation analysis plus the results of interviews, the reasearch resulted in the following findings: 1. All the big textile companies in West Jawa in which the research has been conducted use, to a high de­ gree, the management accounting techniques, in the sense that they use 14 out of 23 kinds of management accounting techniques specified in this research. 2. The factors which influence the application of the management accounting techniques are the education of the management accountants, the type of the compa­ ny, and the form of ownership of the company. The application of the Chi-square test at sig­ nificant level of 0.05, proves the Ho, which is for­ mulated as the application of the management accoun­ ting techniques in companies employing management accountant of academy graduate level is the same as the application of the management accounting tech­ niues in companies employing management accounting of university graduated level (either Sl or 52), is refuted. Because xzc=7,72 > X2 co 05)(1)=3,84, the conclusion, is that the application of the management accounting techniques is significantly influenced by the educational factor of the management accountants. 3. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothesis, which says that the application of the management accoun­ ting techniques in companies having less than 2 types of business is the same as the application management accounting techniques in companies having more than 2 types of business is also rejected. Because xzc = 4,54 > xz(0,05)(1) = 3,84, the conclusion is that the application of the management accounting techniques is significantly influenced by the types of the bussiness of the said company. 4. The application of the Ch square test at the signi­ ficant level of 0.05, proves the hypothesis which says that the application of the management accoun­ ting techniques in joint venture companies is the same as the application of the management accounting techniques in national private companies, is also rejected. Because X2 c = 3,94 > X2 (0 05)(1) = 3,84, it can be concluded that the application of the manage­ ment accounting techniques is significantly influ­ enced by the form of ownership of the given company. 5. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothes which says that the application of the management accoun­ ting techniques in companies of less than 20 years old is the same as the application of the management accounting techniques in company of over 20 year old stands unrejected. Because X2 c=0,40 < X2 co 05)(1)= 3,84, it can be concluded that the age of the company is not a significant factor in influencing the mana­ gement accounting techniques. 6. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothesis which says that the application of the management accoun­ ting techniques in large textile companies in West Java with management accountants having less than 10 years of experience is the same as the application of management accounting techniques of companies whose management accountants have over 10 years are of ex­ per iece stands unrejected. Because X2 c = 0,81 < X2 (0 05)(1)= 3,84, it can be concluded that the application of the management accounting techniques is not significantly influenced by the factor of the management accountants'experience. 7. The factor of age of the management accountants has no significant influence in the application of the management accounting techniques in large textile companies in West Java. The application of Chi­ square test, at significant level 0.05, proves the above hypothesis stands unrejected. Because X2 c=2,41 < X2 (0 05)(2)=5,99, it can be conclusion that the application of the management accounting techniques is not significantly influenced by the factor of the age of the management accountants. 8. The success of large textile companies in West Java with high application of the management accounting techniques is the same as the success of companies with low application of the management accounting techniques. The application of Chi-square test, at the significant level of 0.05, proves the above hy­ pothesis is rejected. Because X2 c=7,11 >X2 (0,05) (2)=5,99, it therefore can be concluded that the application of the management accounting techniques has a significant influence on the success of a com­ company. 9. The success of large textile companies of less than 20 years old in West Java is the same as the success of companies over 20 years old. The applications of Chi-square test, at the significant level of 0.05, proves the above hypothesis is rejected. Because X2 c=10,64 > X2 (0 05)(2) = 5,99, it can be concluded that factor of t6e age of the company has significant influence on the success of a company. 10. The success of large textile companies in West Java with types of business less than two is the same as the success of companies with types of business more than two. The applications of Chi-square test, at the significant level of 0.05, proves the above hy­ pothesis is rejected. Because X2 c=8,90 > X2 (0 05) (2) = 5,99, it can be concluded that the types of business has a significant influence on the success of a company. ">
Laporkan Masalah

PENERAPAN TEKNIK AKUNTANSI MANAJEMEN DAN HUBUNGANNYA DENGAN KEBERHASILAN PERUSAHAAN PADA PERUSAHAAN-PERUSAHAAN TEKSTIL DI JAWA BARAT

YADIATI, WINWIN (Adv.Drs. Hardo Basuki, M.Soc.Sc.,Ak), Drs. Hardo Basuki, M.Soc.Sc.,Ak

1993 | Tesis | S2 Accounting

Di dalam rangka meningkatkan cadangan devisa, dewa­sa ini pemerintah tengah menggalakkan ekspor non-migas misalnya tekstil, rotan dan lain-lain. Agar produk-pro­duk ekspor Indonesia dapat diterima di pasaran interna­ sional, maka produk yang dijual di pasar internasional tersebut harus memiliki kualitas yang lebih unggul di­ bandingkan dengan produk ekspor dari nega a lain. Untuk itu perusahaan-perusahaan penghasil produk ekspor ditun­ tut untuk membuat produk dengan kualitas yang tinggi. Untuk menghasilkan produk dengan kualitas tinggi, dengan sendirinya diperlukan biaya produksi yang relatif besar, sementara itu di lain pihak, dalam situasi perdagangan yang lesu seperti dewasa ini, akibat kebijakan uang ke­ tat, dituntut agar semua sektor usaha, baik swasta atau­ pun pemerintah, untuk lebih efisien di dalam menggunakan dan mengalokasikan sumber-sumber ekonomi yang ada.



Studi kepustakaan yang dilakukan dalam rangka penu­lisan tesis ini mengungkapkan bahwa teknik akuntansi ma­ najemen dapat membantu terciptanya alokasi sumber ekono­ mi perusahaan secara efisien dan efektif, sehingga tuju­ an perusahaan dapat dicapai. Oleh karena itu penulis membuat hipotesis penelitian sebagai berikut: "teknik akuntansi manajemen mempunyai pengaruh terhadap k ber­ hasilan perusahaan." Dengan menggunakan metode kuesioner dan wawancara



langsung dari sejumlah populasi yang ada, berhasil di-




kumpulkan 30 jawaban kuesioner. Setelah dilakukan uji kesalahan (test of randomness), untuk memastikan apakah responden menjawab asal jawab saja, akhirnya diperoleh hasil bahwa responden tidak melakukan asal jawab. Karena kuesioner yang diberikan adalah menyangkut teknik akun- tansi manajemen, maka yang menjadi responden dalam pene- litian ini adalah para akuntan manajemen ataupun controller yang ada di perusahaan-perusahaan tekstil besar di wilayah Jawa Barat. Sedangkan sebagai tolok ukur ke- berhasilan perusahaan diambil dari rata-rata Return on Investment yang telah dicapai selama 5 tahun dari tahun 1885 sampai dengan 1888.



Dengan menggunakan analisis chi (kai) kuadrat dan




korelasi ditambah dengan hasil wawancara, akhirnya dapat dihasilkan temuan berikut:



1. Teknik akuntansi manajemen telah diterapkan cukup tinggi oleh perusahaan-perusahaan tekstil besar di Jawa Barat. Seluruh perusahaan tekstil besar yang diteliti di Jawa Barat, menerapkan rata-rata 14 macam teknik akuntansi manajemen dari 23 teknik akuntansi manajemen yang diteliti.




2. Faktor-faktor yang mempengaruhi penerapan teknik akuntansi manajemen adalah faktor pendidikan akuntan manajemen, jenis usaha perusahaan dan bentuk pemi likan perusahaan.



Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berhasil menolak Ho, yaitu, penerapan teknik akuntansi manajemen pada per­ usahaan-perusahaan tekstil besar di Jawa Barat dengan pendidikan akuntan manajemen setingkat akademi adalah sama dengan penerapan teknik akuntansi manajemen pada



perusahaan-perusahaan tekstil besar di Jawa Barat de­ ngan pendidikan akuntan manajemen sarjana (sarjana Sl,52). Karena X2 c=7,72 > X2 (0 05) (1)=3,84. Kesim­



pulannya penerapan teknik akuntansi manajemen dipe­



ngaruhi secara signifikan oleh pendidikan akuntan



manajemen.




3. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan jenis usaha kurang dari 2 adalah sama dengan penerapan tek­ nik akuntansi manajemen pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha lebih dari 2 jenis. Dengan menggunakan tes chi (kai) kua­ drat, pada tingkat signifikansi 0,05, telah berhasil



menolak hipotesis tersebut. Karena X2 c=4,54 >



X2 (0 05) (1)=3,84. Kesimpulannya penerapan teknik akuntansi manajemen dipengaruhi secara signif ikan oleh jenis usaha perusahaan.




4. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan joint venture adalah sama dengan penerapan teknik akuntansi manajemen pada perusahaan-perusahaan swasta nasional. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berha­



sil menolak hipotesis tersebut. Karena X2 c=3,94 >



X2 (0 05) (1)=3,84. Kesimpulannya penerapan teknik akuntansi manajemen dipengaruhi secara signifikan oleh bentuk pemilikan perusahaan.




5. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan umur perusahaan di bawah 20 tahun adalah sama dengan pe­ nerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan umur perusahaan di atas 20 tahun. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, tidak berhasil menolak hipotesis tersebut. Karena X2 c=0,40 <_X2 (0,05) ci)=3,8 . Kesi pulannya pene­ rapan tekn1k akuntans1 manaJemen t1dak dipengaruhi secara signifikan oleh umur perusahaan.




6. Penerapan teknik akuntansi manajemen pada perusahaan­ perusahaan tekstil besar di Jawa Barat dengan penga­ laman akuntan manajemen di bawah 10 tahun adalah sama dengan penerapan teknik akuntansi manajemen pada per­ usahaan-perusahaan tekstil besar di Jawa Barat dengan pengalaman akuntan manajemen di atas 10 tahun.



Dengan menggunakan tes chi (kai) kuadrat, pada ting­ kat signifikansi 0,05, tidak berhasil menolak hipote sis tersebut. Karena X2 c-0,8l < X2 (0 05) (1) 3,84. Kesimpulannya penerapan teknik akuntans1 manajemen



tidak dipengaruhi secara signif ikan oleh pengalaman akuntan manajemen.




7. Tinggi rendahnya umur akuntan manajemen tidak mempe­ ngaruhi secara signif ikan terhadap penerapan teknik akuntansi manajemen pada perusahaan-perusahaan tek­ stil besar di Jawa Barat. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, tidak berhasil menolak hipotesis tersebut. Karena X2 c=2,41
< X2 (0 05) (2)=5,99. Kesimpulannya penerapan teknik akuntansi manajemen tidak dipengaruhi secara signifi­ kan oleh umur akuntan manajemen.




8. Keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan penerapan teknik akuntansi manajemen tinggi adalah sama dengan keber­ hasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan penerapan teknik akuntansi manajemen rendah. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berha­ sil menolak hipotesis tersebut. Karena X2 c=7,ll >



X2 (0 05)(2)=5,99. Kesimpulannya penerapan teknik akuntas1 manajemen mempengaruhi secara signifikan dalam menunjang keberhasilan perusahaan.




9. Keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan umur di atas 20 tahun adalah sama dengan keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan umur di bawah 20 tahun. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi 0,05, telah berhasil menolak hipotesis tersebut. Karena



X2 c=10,64 > X2 (0,05)(21=5,99. Kesimpulannya umur



perusahaan mempengaruhi secara signifikan terhadap



keberhasilan perusahaan.




10. Keberhasilan perusahaan pada perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha kurang dari 2 adalah sama dengan keberhasilan perusahaan pa­ da perusahaan-perusahaan tekstil besar di Jawa Barat dengan jenis usaha lebih dari 2. Dengan menggunakan tes chi (kai) kuadrat, pada tingkat signifikansi



0,05, telah berhasil menolak hipotesis tersebut. Karena X2 c= 8,90 > X2 (0,05)(2)=5,99. Kesimpulannya jenis usaha perusahaan mempengaruhi secara signifikan terhadap keberhasilan perusahaan.

To increase foreign exchange, Indon sian government recently encourages non-oil gas exports, such as tex­ tile, rattan, etc. In order to make our export product internationally marketable, the products sold in the international markets should have superior quality as compared to that of export products from other coun­ tries. Therefore, companies producing export products



are required to produce high quality products. This requires a relatively higher production cost. On the other hand, in the inert trading situation due to tight monetary policy it is advisible for all business sectors to be more prudent in spending and allocating their available economic resources.



The library research conducted to write this thesis has revealed that management accounting techniques can help create such eficient and effective allocation of companies 'economic resources, so that the goals of companies can be achieved. Therefore, the author has come to a conclusion, which then be used as the hypothe­ sis of this research, as follows: "Management accounting technique influences the success of a company".



The author has used questionaires and direct inter­




view methods to obtain data. Thirty respondents have completed the questionaires. After test of randomness, to certify whether the respondents provided answers



truthfully or not, finall it was observed that the respondents answered not in random. Because the ques- tions given deal with management accounting techniques, the respondents of this reasearch were management accountants and controllers in large textile companies in West Java area. As the measurement of the success of



the companies an average Return on investment gained for




5 years from 1985 to 1989 was determined.




By using Chi-square test and Correlation analysis plus the results of interviews, the reasearch resulted in the following findings:



1. All the big textile companies in West Jawa in which the research has been conducted use, to a high de­ gree, the management accounting techniques, in the sense that they use 14 out of 23 kinds of management accounting techniques specified in this research.




2. The factors which influence the application of the management accounting techniques are the education



of the management accountants, the type of the compa­ ny, and the form of ownership of the company.



The application of the Chi-square test at sig­ nificant level of 0.05, proves the Ho, which is for­ mulated as the application of the management accoun­ ting techniques in companies employing management accountant of academy graduate level is the same as the application of the management accounting tech­ niues in companies employing management accounting of university graduated level (either Sl or 52), is



refuted. Because xzc=7,72 > X2 co 05)(1)=3,84, the



conclusion, is that the application of the management



accounting techniques is significantly influenced by



the educational factor of the management accountants.




3. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothesis, which says that the application of the management accoun­ ting techniques in companies having less than 2 types of business is the same as the application management accounting techniques in companies having more than 2 types of business is also rejected. Because xzc =



4,54 > xz(0,05)(1) = 3,84, the conclusion is that the application of the management accounting techniques



is significantly influenced by the types of the



bussiness of the said company.




4. The application of the Ch square test at the signi­ ficant level of 0.05, proves the hypothesis which says that the application of the management accoun­ ting techniques in joint venture companies is the same as the application of the management accounting techniques in national private companies, is also



rejected. Because X2 c = 3,94 > X2 (0 05)(1) = 3,84, it can be concluded that the application of the manage­ ment accounting techniques is significantly influ­ enced by the form of ownership of the given company.




5. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothes which says that the application of the management accoun­ ting techniques in companies of less than 20 years old is the same as the application of the management accounting techniques in company of over 20 year old



stands unrejected. Because X2 c=0,40 < X2 co 05)(1)=



3,84, it can be concluded that the age of the company



is not a significant factor in influencing the mana­



gement accounting techniques.




6. The application of the Chi-square test at the signi­ ficant level of 0.05, proves the hypothesis which says that the application of the management accoun­ ting techniques in large textile companies in West Java with management accountants having less than 10



years of experience is the same as the application of



management accounting techniques of companies whose



management accountants have over 10 years are of ex­ per iece stands unrejected. Because X2 c = 0,81 <



X2 (0 05)(1)= 3,84, it can be concluded that the application of the management accounting techniques is not significantly influenced by the factor of the management accountants'experience.




7. The factor of age of the management accountants has no significant influence in the application of the management accounting techniques in large textile companies in West Java. The application of Chi­ square test, at significant level 0.05, proves the above hypothesis stands unrejected. Because X2 c=2,41
< X2 (0 05)(2)=5,99, it can be conclusion that the



application of the management accounting techniques



is not significantly influenced by the factor of



the age of the management accountants.




8. The success of large textile companies in West Java with high application of the management accounting techniques is the same as the success of companies with low application of the management accounting techniques. The application of Chi-square test, at the significant level of 0.05, proves the above hy­ pothesis is rejected. Because X2 c=7,11 >X2 (0,05)




(2)=5,99, it therefore can be concluded that the application of the management accounting techniques has a significant influence on the success of a com­ company.




9. The success of large textile companies of less than



20 years old in West Java is the same as the success



of companies over 20 years old. The applications of



Chi-square test, at the significant level of 0.05,



proves the above hypothesis is rejected. Because



X2 c=10,64 > X2 (0 05)(2) = 5,99, it can be concluded



that factor of t6e age of the company has significant



influence on the success of a company.




10. The success of large textile companies in West Java with types of business less than two is the same as the success of companies with types of business more than two. The applications of Chi-square test, at



the significant level of 0.05, proves the above hy­ pothesis is rejected. Because X2 c=8,90 > X2 (0 05)



(2) = 5,99, it can be concluded that the types of business has a significant influence on the success of a company.

Kata Kunci : teknik akuntansi, manajemen, perusahaan, tekstil, Jawa Barat


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