PERANAN GAYA KEPIMPINAN DAN AMALAN PERAKAUNAN PENGURUSAN KE ATAS PRESTASI KOPERASI DI SEMENANJUNG MALAYSIA (Role of leadership style and management accounting practices on cooperative performance in Peninsular Malaysia)

Abstract

The rapid change in the business environment encourages the cooperative sector to transform with efforts to improve performance. It becomes a priority in line with its role as the third sector in the national economy. The performance of cooperatives needs to be enhanced by emphasizing an efficient internal strategy from ALK. The management not only provides benefits to cooperatives, such as generating cooperative growth, but it can also increase the source of income and economic growth of the country. Therefore, guided by the theory of resource-based view, the study’s objective is to identify the relationship between ALK’s leadership style or management through transformation and transactions with management accounting practices (MAPs) and MAPs with cooperative performance. Data was obtained through a questionnaire to 190 cooperatives through board member and cooperative management. The response rate was 76.8%, totaling 146 questionnaires that were filled out and returned. The results show a positive relationship between transformational leadership style and MAPs, as well as MAPs and cooperative performance. However, the transactional leadership style is negatively related to MAPs. The research findings can be used as input to government agencies, primarily cooperatives, in strengthening governance practices through management accounting practices.