Jurnal Akuntansi, Vol 15, No 1 (2011)

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KEMAMPUAN LINGKUNGAN EKSTERNAL DAN STANDARISASI PRODUK DALAM MENGINTERAKSI PENGARUH EDI TERHADAP SISTEM INFORMASI MANAJEMEN BIAYA

F.X. Kurniawan Tjakrawala, Andrie Andrie

Abstract


The adoption of Electronic Data Interchange (EDI) systems that allow for the electronic exchange of data in the accounting and production processes might assist a firm’s operational ability to respond to demands of the new manufacturing environments. The concepts and relationships involved with regard to Cost Management Information Systems (CMIS) have less explored in past research by Indonesian Researchers. This research aim to examine the influence of moderating variables such as, external environtment uncertainty and product standardization, that interacting the effect of EDI adoption against efectiveness of CMIS. The Purposive Sampling Method was carried out in order to identify organizations that had adopted EDI systems. There were 60  observations of 12 samples data that collected from companies listed at the Indonesia Stock Exchange in the year period of 2008. Using Moderated Regression Analysis, the results of the empirical study were, in general, supportive of the hypothesized relationships. The results show that interaction of product standardization and external environtment were statistically moderating the adopton of EDI that significantly influenced the effectiveness of CMIS.

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