Pengaruh Sumber Daya Perusahaan Terhadap Inter-Organizational Cost Management (LOCM) dalam Supply Chain pada Perusahaan Manufaktur di Batam

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.