Pengaruh Kinerja Ekonomi, Non Ekonomi, Dan Nilai Personal Dalam Proses Pengambilan Keputusan Manajer
DOI:
https://doi.org/10.30651/blc.v15i02.1329Abstrak
ABSTRACTÂ
The purpose of research is to examine the impact of economic and noneconomic performance (environmental and social), information types, and personal value on manajer preference in evaluating project. The research employs experiment method for collecting data.
138 students of economic and business participated  in the study. The hypothesis assumes that manager in evaluating project considers environmental and social information, information types, and personal value on manager preference in decision making. The result finds that manager consider environmental and social information, but the result fails to show benefit of information  types.  Personal  values  is  partially support.  The  result  strengtened  previous research about benefit of environmental and social information by  manager. The implication of the result is its role importance of management accounting for identifying environmental and social information as part of company strategy.
Keywords : environmental  and social information, economic information, personal value, stakeholder
Correspondence to      :  rusdianto@act.uad.ac.id
Â
ABSTRAKÂ
  Tujuan penelitian ini adalah menguji pengaruh informasi kinerja ekonomi dan nonekonomi (lingkungan dan sosial), bentuk-bentuk informasi lingkungan dan sosial, dan nilai personal pada preferensi keputusan manajer dalam evaluasi proyek. Penelitian ini menggunakan metode eksperimen, mahasiswa ekonomika dan bisnis sebagai partisipan. 138 mahasiswa berpartisipasi dalam penelitian ini. Hipotesis penelitian ini adalah bahwa manajer dalam mengevaluasi proyek bisnis mempertimbangkan informasi lingkungan dan sosial, mempertimbangkan bentuk informasi lingkungan dan sosial kuantitatif daripada kualitatif, dan nilai-nilai personal memengaruhi preferensi manajer dalam pengambilan keputusan. Hasil pengujian menunjukkan bahwa manajer mempertimbangkan informasi lingkungan dan sosial, tetapi gagal menunjukkan kebermanfaatan bentuk informasi kualitatif dan kuantitatif. Nilai personal terdukung sebagian dalam penelitian ini. Temuan pada penelitian ini memperkuat penelitian sebelumnya mengenai kebergunaan informasi lingkungan dan sosial dalam keputusan bisnis oleh pihak manajer internal. Implikasi lainnya adalah penekanan pada pentingnya  peran akuntan manajemen dalam  mengidentifikasi informasi lingkungan dan sosial sebagai bagian dari strategi perusahaan.
Kata kunci : informasi lingkungan dan sosial, informasi ekonomi, nilai personal, pemangku kepentingan.
Korespondensi : Â rusdianto@act.uad.ac.id
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