RESPON MANAJER TERHADAP ATRIBUT AKUNTANSI DAN NON AKUNTANSI DALAM PROGRAM JASA LAYANAN ASISTENSI DAN SUPERVISI HUTAN KAYU INDUSTRI

• Main Authors: , Yunia Amelia, , Dr. Gudono, MBA.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/90945/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53538
• Institution: Universitas Gadjah Mada

This study wanted to know the preferences of the managers as decisionmaker on the accounting and non-accounting attributes in the product/program of assistance and supervision services offer of the timber forest industry. The results of this study are expected that it can enrich the analysis technical approach in the manager�s decision-making about the quantitative measurement of the utility and relative importance level from the attribute compared to the other attributes. This study used conjoint analysis as multivariate analysis form that is used specifically to understand the preferences of respondents about the multi-attribute of a product or service. This method based on experiments that offer several selection of the accounting and non-accounting attributes to the respondents in the survey. The population of this study is the owners of land in the region of Bandar Lampung city that currently their land has been managed or not with the plant. In general, the results showed that the important-role attribute is nonaccounting attribute that related to the type of tree. The implication is while the overview about a type of particular tree obtained the managers, it can greatly influence the interest of managers to invest in the timber plantations industrial sector.