Mukhlis, Muhamad M (2015) Komitmen Pemasok, Komitmen Pembeli, Absorptive Capacity terhadap Open Book Accounting (OBA) dan Inter Organizational Cost Management (IOCM) (Studi Empiris pada Perusahaan Manufaktur Se-Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

Text Komitmen Pemasok, Komitmen Pembeli, Absorptive Capacity.pdf - Published Version Restricted to Registered users only Download (3MB)

Abstract

The purpose of this study was to analyze the influence of Suppliers Commitment, Buyers Commitment, Absorpative Capacity to Open Book Accounting and Inter-Organizational Cost Management. In this study Commitment Suppliers, Buyers Commitment, Absorptive Capacity is used as independent variables, and Open Book Accounting and Inter-Organizational Cost Management of as the dependent variable. Research was conducted on several Manufacturing Company in Banten, with the object of research is Finance Manager, Marketing Manager and production managers or staff from the manager. This study uses associative study with primary data collection using the questionnaire. Selection of samples tested in this study using purposive sampling method. The data is processed by using Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). The results showed that; (1) Suppliers Commitment positive influence on Open Book Accounting (2) Suppliers Commitment positive influence on Inter-Organizational Cost Management of (3) Buyers Commitments positive influence on Open Book Accounting (4) Buyers Commitments positive influence on Inter-Organizational Cost Management of (5 ) Absorpative Capacity positive influence on Inter�Organizational Cost Management of (6) Open Book Accounting positive influence on Inter-Organizational Cost Management. Keywords: of Suppliers Commitment, Buyers Commitment, Absorpative Capacity to Open Book Accounting and Inter-Organizational Cost Management

Actions (login required)

View Item