Praktek Akuntansi Manejemen Pada Perusahaan Manufaktur di Batam

Abstract

The technological and information growth have rapidly changed the world of business. Companies evolved in order to adapt to the development so they can compete to achieve their organizational goals. Compete to win the market, companies tries to implement the management acounting technique, both traditionally and cost management contemporary technique. The first hypothesis is there 's a significant impact between IPP to TAM with R2 0, 601 and 0, 000 sig < alpha which means the higher competition rate the more often TAM is implemented on a company. The second and third hypothesis state that there is a significant impact between TAM and company performance with sig 0, 000 < alpha O, 05, regression coefficient O, 135, the company performance will be raised with the implementation of TAM the company can win the competition.