| dc.contributor.author | EKAARI, DYAH | |
| dc.date.accessioned | 2019-08-07T04:54:21Z | |
| dc.date.available | 2019-08-07T04:54:21Z | |
| dc.date.issued | 2011-01 | |
| dc.identifier.issn | 2086-6887 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/28244 | |
| dc.description.abstract | Abstract: This study examines the impact ofcost information presentotionformats
and types on decision performance using an experimental method. Using a
customer proJitability report generated from dctivily-based costing presented in
tabular or graphical format and digital or manual type, subjects in this
experiment have the task to delermine price, which can inJluence company
profitability. The design used in the experiment is 2X2X2 between subjecls, with
60 managers in afood manufacturing industry as participants. Theresults show
that information presented digilally or manually in the format of tabular or
graphical has significant impact for decision makers and lead to different profit
performance. Further analysis also shows that decision maker's nature ofwork
has an impact on deckion making process instead of lmowledge. | en_US |
| dc.publisher | IKATAN AKUNTANSI INDONESIA (IAI) | en_US |
| dc.subject | ABC Information | en_US |
| dc.subject | Digital and Manual Types | en_US |
| dc.subject | Decis ion Performance | en_US |
| dc.title | THE IMPACT OF INFORMATION PRESENTATION FORMATS AND TYPES DECISION PERFORMANCE : AN EXPERIMENTAL STUDY OF COST-BASED DECISION MAKING | en_US |
| dc.type | Other | en_US |
