MANAGERIAL PERFORMANCE: THE MEDIATING ROLE OF STRATEGY MANAGEMENT ACCOUNTING TECHNIQUES ON COMPETITIVE ADVANTAGE AND ORGANIZATION PERFORMANCE

Listya Sugiyarti, Nur Asmilia

Abstract


This study aims to examine Managerial Performance as Strategic Management Accounting Technique for Competitive Advantage and Organization Performance in banking companies in the Tangerang region, Indonesia. In this study utilizing primary data in the form of questionnaires distributed to managers in banking companies in Tangerang region, Indonesia. This study applied Structure Equation Modeling analysis techniques with Amos software program tools, while a number of respondents are 73 managers. From the results of the tests which have been obtained that Managerial Performance as Strategic Management Accounting Techniques had a positive and significant effect on Competitive Advantage. There was not significant effect of Competitive Advantage on Organization Performance, and Managerial Performance as Strategic Management Accounting Techniques did not have a positive and significant effect on Organization Performance in banking companies in Tangerang Region

 


Keywords


Manager Performance; Strategic Management Accounting Techniques; Competitive Advantage; Organization Performance

Full Text:

PDF

References


Ah Lay, T., Jusoh, R. (2011). Business Strategy, Strategic Role of Accountant, Strategic Management Accounting and Their Links to Firm Performance: An Explotary Study of Manufacturing Companies in Malaysia. Accounting Research and Education University Teknologi MARA1-27

Akenbor, C.O. & E.I. Okoye, (2011). Competitor accounting and corporate profitability of manufacturing firms in Nigeria. ESUT Journal of Management Sciences, 6(1), 1-13

Cadez, S. & Guilding, C. (2008). An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society, 33(7/8), 836-863

Cadez, S. & Guilding, C. (2008). Strategy Strategic Management Accounting : An Investigation of Organizational Configuration. Manchester Business School Research Seminar

Choi, T. Y., & Eboch, K. (1998). The TQM paradox: relations among TQM practices, plant performance, and customer satisfaction. Journal of Operations management, 17(1), 59-75.

Doyle,C.S. (1992). Outcome Measures for Information Literacy within The National Educational Goals of 1990. Final Report to the National Forum on Information Literacy. National Forum on Information Literacy. Flagstaff

Heinen, C. & Hoffjan, A. (2005). The strategic relevance of competitor cost assessment - An empirical study of competitor accounting. Journal of Applied Management Accounting Research, 3(1). 17-34

Hidayat, A., & Muliasari, R. (2020). Pengaruh Likuiditas, Leverage dan Komisaris Independen Terhadap Agresivitas Pajak Perusahaan. SULTANIST: Jurnal Manajemen dan Keuangan, 8(1), 28-36.

Hidayat, A., & Sadewa, P. (2020). Pengaruh Penggunaan Aplikasi Eviews Terhadap Sikap Belajar dan Kemampuan Pemecahan Masalah Statistik. Edumaspul: Jurnal Pendidikan, 4(1), 321-328.

Katarina, D. (1993). Korelasi antara self efficacy dengan kinerja tugas Karyawan Bagian Pengelasan di Divisi G.E.PT.PAL Indonesia Surabaya, Unpublish Thesis. Fakultas Psikologi, Universitas Airlangga, Surabaya

Kaliappen, N., & Hilman, H. (2013). Enhancing organizational performance through strategic alignment of cost leadership strategy and competitor orientation. Middle-East Journal of Scientific Research, 18(10), 1411-1416

Lord, R. 1996. Strategic Management Accounting: The Emperor's New Cloths? Management Accounting Research. 7(3), 347-366

Majeed, S. (2011). The Impact of Competitive Advantage on Organizational Performance, European Journal of Business and Management, 3(4), 191-196

Mishra, R.N., Mishra, C. (2010). Relevance Information Literacy in Digital Environment. Journal of Emerging Trends In Computing and Informatin Sciences 1(1), 48-54.

Munizu, M. (2013). The Impact of total quality management practices towards competitive advantage and organizational performance: Case of fishery industry in South Sulawesi Province of Indonesia. Pakistan Journal of Commerce and Social Sciences (PJCSS), 7(1), 184-197.

Raisya Zenita, Ria Nelly Sari, Rita Anugerah , Jamaliah Said (2015). The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy. Accessed at (http://creativecommons.org/licenses/by-nc-nd/4.0/), published by Elsevier, 199-205

Rita, C.N., Amaechi E.P., & Nwekemezie, O.A. (2014). Adoption of Competitor Focused Accounting Methods in Selected Manufacturing Companies in Nigeria. Asian Journal of Economic Modelling, 2 (3), 128-140

Simmon, H.A. (1978). Rationality as Process and as Product of Thought. The American Economic Review 68(2), 1-16

Simmonds, K. (1981). Strategic Management Accounting. Management Accounting 59(4), 20-29

Subramanian, R., & IsHak, S. T. (1998). Competitor analysis practices of US companies: An empirical investigation. MIR: Management International Review, 7-23.

Sugiono. (2004). Konsep, Identifikasi, Alat Analisis dan Masalah Penggunaan Variabel Moderator. Jurnal Studi Manajemen dan Organisasi,1(2): 61-70.

Zenita, R. (2012). Pengaruh Literasi Informasi Terhadap Kinerja Manajerial dan Akuntansi Manajemen Strategis Sebagai Variabel Mediasi.Unpublish Thesis, Universitas Riau: Fakultas Ekonomi




DOI: http://dx.doi.org/10.32493/eaj.v3i2.y2020.p80-89

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 S1 Accounting Department

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

S1 Accounting Department, FE Unpam
Room 217, 2nd floor, Campus A Universitas Pamulang
Jalan Surya Kencana 1 Pamulang Barat
Pamulang Kota Tangerang Selatan Banten 15417
Phone : 021-7412566
Website : eaj@unpam.ac.id

 


 

 

Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi 4.0 Internasional.