Pengaruh Power Distance Dan Collectivism Terhadap Pengambilan Keputusan Akuntansi Manajemen Pada UMKM Di Wilayah Kabupaten Sikka

Venansia Aprilia Mina Bongo; Maria Nona Dince; Yoseph Darius Purnama Rangga

doi:10.59603/ppiman.v4i3.1509

Authors

Venansia Aprilia Mina Bongo Universitas Nusa Nipa
Maria Nona Dince Universitas Nusa Nipa
Yoseph Darius Purnama Rangga Universitas Nusa Nipa

DOI:

https://doi.org/10.59603/ppiman.v4i3.1509

Keywords:

Power Distance, Collectivism, Management Accounting Decision-Making, MSMEs

Abstract

This study aimed to examine the effect of power distance and collectivism on management accounting decision-making in MSMEs in Sikka Regency. This study used a quantitative approach with primary data obtained from distributed questionnaires. The study used a sample of 100 MSME actors in Sikka Regency who met the predetermined criteria. The analytical method used included multiple linear regression analysis. The results of the analysis showed that power distance had a positive and significant effect on management accounting decision-making. Collectivism also had a positive and significant effect on management accounting decision-making. In addition, power distance (X1) and collectivism (X2) simultaneously had a significant effect on management accounting decision-making (Y).

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