Jurnal Ilmiah

PERAN KEPEMIMPINAN DALAM PENCAPAIAN KINERJA ORGANISASI MELALUI BUDAYA, STRATEGI, DAN SISTEM AKUNTANSI MANAJEMEN ORGANISASI

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No. Panggil

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Penerbit

: ., 0

Deskripsi Fisik

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Bahasa

Indonesia

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Klasifikasi

E-BOOK

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

leadership, culture, strategy, management accounti

Info Detail Spesifik

Research about leadership style haven't give conclusive result until now. Several researcher have found that leadership has essential influence and direct relation to organizational perfomance, meanwhile the other found different. The unconsistent result may be caused the researcher did not involve suitable variable. Therefore, is necessary to build a study about leadership and performance that more comprehensive by involves contextual variable (culture, strategy, and management accounting system) and considering direct and indirect relationship among those variables as a part of a dynamic organizational body. This research use primary data via questionnaire with 223 respondent of 93 enrolled manufacturing business at Indonesian Stock Exchange 2009. Using structural equation with LISREL 8.8., the result point out that leadership style not influence organizational performance directly, but influence organizational culture and strategy. Organizational culture influence organization strategy, organization strategy influence management accounting system, and management accounting system influence organizational performance. Leadership not influence accounting management system directly, but intermediating by other variable, which is organization strategy. One thing that is surprises, organization strategy not influence organizational performance directly, but must be backed up by management accounting system. This result point out the central role of management accounting system in organisational performance achievement. Contribution of this result is a conceptual model that capture internal process from leadership style to organizational performance via contingency variable, which are: culture, strategy, and management accounting system. Besides, also give empirical evidence to stakeholders (investor, shareholders, employee, supplier) about leadership style focus in accommodating stakeholders’ interest. By knowing that, stakeholders will get a guidance about leaders priority in allocating corporate resources in order to achieve organizational performance.

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