Landasan Teori The first domain is based on technology/product innovation life cycle
theory (Anderson and Tushman, 1990; Foster, 1986; Lambe and
Spekman, 1997) whereas the second one is based on theory of
disruptive innovation (Christensen 1997).
Konsep atau Sudah mencukupi (teori yang digunakan adalah teori siklus hidup
Teori (sudah inovasi produk yang dikemukakan oleh oleh Foster tahun 1986.
mencakup?)
Pengembangan Hipotesis sudah memadai.
Hipotesis
Populasi/Unit Population of firms (around 8500 units [Game Spot division of CBS
Analisis & Jumlah Corporation (www.cbscorporation.com)]) and the whole range of
products (video games) (more than 70 000 of units) for four main
platforms (Xbox; PlayStation; Nintendo; PC) for the timeline from 1994
to 2014. After merging the data from Game Rankings and VGchartz
and operationalizing the variables we obtained 5376 observations in
total.
Teknik Sampling The analysis is performed with ordinary list squares regression
technique separately for both samples (1874 and 1155 observations),
and with two different specifications of the independent variable (IV).
Jumlah Sampel 1874 sampel
(jika ada)
Metode Observasi dan kuesioner
Pengumpulan
Data
Instrumen Kuesioner
Pengumpulan
Data
Metode Analisis Pendekatan kuantatiatif dengan statistik regresi
Data
Variabel Dependent variable 1: ‘Change of product quality’.
Penelitian Dependent variable 2: ‘Rate of adoption of disruptive technologies’.
Independent variable: ‘Experience with disruptive technologies’.
Moderating variable: ‘Radicalness of disruptive technologies’.
Deskripsi Hasil the number of the utilized disruptive technologies in the past doesn’t
Penelitian cause any effect on the quality of released products. In contrast, when
firms use the same technology continuously, each new product based
on the same technology will be of a higher quality than its predecessor.
This finding implies that each generation of disruptive technologies
disrupts competencies of firms and all experienced and inexperienced
firms have the same chances to deliver a new successful product on
the market.
Perbedaan dan -
Kesamaan
dengan Penelitian
Terkait
Hasil Penelitian Mendukung teori.
(mendukung teori
atau tidak)
Hasil Penelitian Menjawab pertanyaan penelitian.
(menjawab
semua
pertanyaan
penelitian?)
Kontribusi This research will contribute to the existing academic literature
Terbesar focusing on the behavior and NPD performance of firms which are
repeatedly confronted with disruptive technologies or technological
shifts. Rather than focusing on disruptive technologies which originate
inside the industry, like most studies do, it will yield evidence on the
behavior and NPD performance of firms when disruptive technologies
originate from outside the industry. The results will provide insights on
the influence of experience with disruptive technologies on the rate of
adoption of disruptive technologies and on the change of product
quality.
Keterbatasan The study will be interesting for those practitioners who operate in
Penelitian industries where technological changes occur frequently and who face
a dilemma whether to invest resources and efforts in exploiting one
certain technology or disperse them for other technologies. It also
shows the influence of experience that firms gain via surviving
sequential emergence of technologies, experience that firms gain
exploiting different generations of disruptive technologies or
experience gained by intensive exploitation of one specific technology
on the quality of products.
Ide lain untuk -
memecahkan
masalah yang
sama dalam
penelitian ini
Referensi yang
Digunakan
Judul Control authority, business strategy, and the characteristics of
management accounting information systems
Nama Jurnal Procedia - Social and Behavioral Sciences
Volume dan 164 ( 2014 ) 384 – 390
Halaman
Tahun 2014
Penulis Ishak Ramli, Denny Iskandar
Reviewer Julianto
Tanggal 11 Oktober 2022
Tujuan This study aims to examine and analyse the influence of the formal and
informal structures of control authority,
Fenomena Reports are made just for official concern and not for decision making.
Since the information made not for the decision making purposes, there
are many useless reports. On the contrary there are many statistical
reports not be used by the related departments. The crisis information
had not been aware and action taken until the problems raised
themselves. The decision makers received neither on-time, broad
coverage, aggregate information, nor integrated ones.
Masalah 1) How the formal structures control authority
Penelitian 2) How the informal structures control authority
3) How the business strategy influences the characteristics of
management accounting information system positively
Originalitas Peneliti meneruskan variabel MAIS (management accounting information
Penelitian system) yang digunakan oleh Chenhall dan Moris (1986), yang diikuti
oleh Abernathy dan Guthrie (1994), Chong dan Chong Kar (1997), Rudi
(1998), Mardiyah dan Gudono (2000), Rustiana (2001).
Landasan Teori of the firm yang digagas oleh Cyert dan March tahun 1963
Teori
Konsep atau Teori sudah memadai
Teori (sudah
mencakup?)
Pengembanga Hipotesis sudah memadai
n Hipotesis
Populasi/Unit Penelitian memakai populasi top manager perusahaan-perusahaan di
Analisis & Indonesia
Jumlah
Teknik Based on calculations by the Slovin formula, a minimum sample size is
Sampling 195 companies.
Jumlah Sampel Penelitian memakai 430 top managers yang berasal dari 430
(jika ada) perusahaan sebagai responden, sebagian besar dari Jakarta,
Indonesia. Dari 430 responden, 208 telah memberi tanggapan and 195
kuesioner dapat digunakan dalam penelitian ini.
Metode Penyebaran kuesioner
Pengumpulan
Data
Instrumen Kuesioner
Pengumpulan
Data
Metode SEM Model, dengan pendekatan regresi
Analisis Data
Variabel Variabel terikat = management accounting information system (Y)
Penelitian Variabel bebas =
formal structures control authority (X1)
informasl structures control authority (X2)
business strategy (X3)
Deskripsi Hasil The formal structures control authority(C - Formal) influence the
Penelitian characteristics of MAIS positively significant.
The informal structures control authority (C_Informal) influence the
characteristics of MAIS positively significant.
The business strategy (S_Business) influences the characteristics of
MAIS positively significant.
Perbedaan dan Berbeda
Kesamaan
dengan
Penelitian
Terkait
Hasil Penelitian Hasil penelitian mendukung teori of the firm
(mendukung
teori atau tidak)
Hasil Penelitian Sudah menjawab
(menjawab
semua
pertanyaan
penelitian?)
Kontribusi The business strategy has a very dominant influence on developing the
Terbesar MAIS. The Formal authority is opposite and not in line with the informal
one. Business strategy is more adaptive to the informal authority than the
formal one. This provided that managers’ business strategy moderately
be based not by the formal information provided, but the informal one.
Keterbatasan MAIS (management accounting information system) tidak diberi batasan
Penelitian atau kinerja sistem minimal yang terkandung dalam sistem tersebut.
Setiap sistem informasi akuntansi manajemen tentu berbeda antara satu
perusahaan dengan perusahaan lain, tergantung dari kompleksitas
usaha, keperluan, dan fitur yang dimiliki sistem tersebut.
Ide lain untuk Alternatif variabel terikat yang dapat digunakan adalah standar PSAK
memecahkan yang digunakan.
masalah yang
sama dalam
penelitian ini
Referensi yang
Digunakan