Pengaruh Strategi Customization Terhadap Kinerja Perusahaan Melalui Penggunaan Karakteristik Informasi Sistem Akuntansi Manajemen yang Bersifat Broad Scope dan Aggregation

Abstract

Abstract
The purpose of this research are to examine whether customization strategy affects
firm performance, and whether this effect can be mediated by the usefulness of of broad
scope and aggregation management accounting system information characteristics.
Research data are primary data collected by survey method which is sending the
questionnaires to food industries. There are 117 food industries participating in this research.
The data are analyzed by using path analysis with the help of AMOS and SPSS programs.
The research finding shows that customization strategy affects firm performance, and this
effect can be mediated by the usefulness of broad scope and aggregation management
accounting system information characteristics.
Key words: Customization, Broad Scope, Aggregation, firm performance, Management Accounting System