Analysis Factors Related to Management Accounting and Control Systems Changes and Organizational Performance at Banking Sector in Palembang

摘要

The aim of this study was to investigate the relationship among intensity of competition, delegation of authority, competitive strategy to organization performance through changes of Management Accounting Control Systems (MACS). This study used Contingency Theory. This study used surveyto several banking in Palembang. The respondents of this study were business managers, marketing managers, financial managers and operational managers. The questionnaires were sent to approximately 145 respondents using purposive random sampling; however, onlly 88 respondents completed thequestionnaire. Data analysis technique used was Structural Equation Model (SEM) using Warp PLS. The research results indicated that the intensity of competition and delegation of authority has significant relationship with the changes of MACS, the relationship between competitive strategyand changes of MACS is not significance, and the significant relationship between MACS changes and organizational performance. However, the relationship between competitive strategy and changes of MACS is not significant. The suggestion for future research is to improve or review the questionnairesthat are used in this study and do research for other sector.