The Effect of Professionalism of Top Management Team Flexibility with System Implementation Strategy Management Accounting (Empirical Study on Hospital in Padang City)
The study aims to determine the influence of professionalism of the management team peak towards the implementation flexibility of strategy through management accounting systems. Management accounting system is intervening variables, namely non-financial information, resource allocation and interactively. Data were collected through surveys at respondents of 105 managers in private and public hospitals in the Padang city. Data were analyzed using Structural Equation Model (SEM) with VisualPLS (VPLS) program. The hypothesis of the study amounted to seven hypotheses, which are four hypotheses (H3, H4, H5, H7) are accepted, there is a positive influence professionalism of the top management team of resource allocation. The professionalism of the top management team has positive influence on the interactive; the use of non-financial information has positive influence on implementation strategy flexibility and the use of interactive positive effect towards implementing the strategy of flexibility. Other hypotheses (H1, H2 and H6) are rejected, the professionalism of top management teams does not have positive influence on the implementation of the strategy of flexibility; professionalism of top management teams does not have positive influence on non-financial information and use of resource allocation is not the positive effect on the implementation of the strategy of flexibility.
Keywords- Professionalism Top Management Team, Implementation Flexibility of Strategy, Management Accounting System, Partial Last Square (PLS).