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The Influence of Organizational Culture and Intellectual Capital on the Management Accounting System as well as the Corporate Performance
Gandhi Heryanto, Management Consultant, Indonesia, Member
The above research topic has been conducted among companies listed in the Indonesia Stock Exchange (IDX). The Intellectual Capital is divided into its sub-components: Human, Structural, Social and Technological Capital.
The data used was obtained by using questionnaires distributed to the Board of Directors of the companies listed in IDX by 2014 with a total of 100 companies. Model analysis of the test data is performed by partial least square-structural equation modeling (PLS-SEM) and SPSS.
The results showed that Organizational Culture has significant effect on the Human Capital, Social Capital, Structural Capital, Technological Capital and on the Management Accounting System.
Only two components of the Intellectual Capital, namely Human Capital and Structural Capital have a significant effect on the Management Accounting System.
The Management Accounting System may fully medi...
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