Abstract:
This study is to examine the effect of corporate resources consisting of internal
cost management, information system integration, and capacity for absorption of
interorganizational cost management (IOCM).The type of this research is
quantitative by collecting data directly from respondents by distributing
questionnaires to manufacturing companies in Batam with research respondents
include assistant superior accounting, superior accounting, assistant accounting
manager, accounting manager, cost accounting, cost accounting supervisor, and
cost Accounting manager with the final total of 172 respondents. In addition this
study uses Kendall Tau test and previously tested the validity and reliability. The
result of this research is that company resources have a positive influence on
development of interorganizational cost management (IOCM). In conclusion, this
study for the future are to develop the company's resources outside of this study
and add more of samples and location of the study.
