Berlina Yudha Pratiwi
Program Studi Akuntansi Fakultas Ekonomi Universitas Jember
Wahyu Agus Winarno
Program Studi Akuntansi Fakultas Ekonomi Universitas Jember
DOI: https://doi.org/10.19184/jauj.v15i1.7724
ABSTRACT
Manufacture Information Technology Asset Portfolios is a document contains some information technology investments to manufacture asset that can be used as a reference in determining the right business strategy for the purpose or performance to be achieved, in this case operational efficiency or organizational innovation. The industrial of environment where a firm competes will have a moderating effect on the relation between manufacture information technology asset portfolios with operational efficiency or organizational innovation. This research aims to identify and analyze the industrial environment influence of the relation between manufacture information technology asset portfolios with operational efficiency. This research is quantitative, and using secondary data in the form of annual report of manufacturing companies in Indonesia from 2009-2011. Determination of the sample in this study using purposive sampling criteria are manufacturing companies revealed that manufacture information technology asset in the annual report company. Data analysis was performed with the classical assumption test and hypothesis testing with moderating regression analysis (MRA) method. The results of the research showed that the industrial of environment statistically has positive and significant influence to the relation between manufacture information technology asset portfolios with operational efficiency.
Keywords: Manufacture Information Technology Asset Portfolios, Operational Efficiency, and Industrial Environment.
ABSTRAK
Portofolio Aset Teknologi Informasi Manufaktur adalah dokumen yang berisi informasi tentang investasi teknologi informasi untuk aset manufaktur yang dapat digunakan sebagai acuan dalam menentukan strategi bisnis yang tepat untuk tujuan atau kinerja yang ingin dicapai, dalam hal ini efisiensi operasional atau inovasi organisasi. Lingkungan industri di mana suatu perusahaan bersaing akan memiliki efek moderasi terhadap hubungan antara portofolio aset teknologi informasi manufaktur dengan efisiensi operasional atau inovasi organisasi. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis pengaruh lingkungan industri terhadap hubungan antara portofolio aset teknologi informasi manufaktur dengan efisiensi operasional. Penelitian ini bersifat kuantitatif dan menggunakan data sekunder berupa laporan tahunan perusahaan manufaktur di Indonesia periode 2009-2011. Penentuan sampel dalam penelitian ini menggunakan kriteria sampling purposif, yaitu perusahaan manufaktur yang mengungkapkan aset teknologi informasi manufaktur dalam laporan tahunan perusahaan. Analisis data dilakukan dengan uji asumsi klasik dan uji hipotesis menggunakan metode analisis regresi moderasi (MRA). Hasil penelitian menunjukkan bahwa lingkungan industri secara statistik memiliki pengaruh positif dan signifikan terhadap hubungan antara portofolio aset teknologi informasi manufaktur dengan efisiensi operasional.
Kata Kunci: Manajemen Portofolio Aset Teknologi Informasi, Efisiensi Operasional, dan Lingkungan Industri.
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