MANAGEMENT ACCOUNTING SYSTEMS AND FIRM PERFORMANCE: THE MODERATING ROLE OF COMPETITIVE ADVANTAGE IN THE INDONESIAN CONSUMER GOODS INDUSTRY
Main Article Content
Arzia Laksmita Putri
Hadri Mulya
This study aims to analyze and empirically prove the influence of the Management Accounting System on Company Performance moderated by Competitive Advantage in Companies in the Consumer Goods Industry Sub-Sector Registered in BEI the 2016- 2018 period. The method used in this study is a quantitative method. The data used are sourced from primary and secondary data. The population in this study is all companies in the consumer goods industry sub-sector registered in BEI2016-2018. The sampling technique in this study uses the purposive sampling method is a sampling technique used based on the researcher's considerations when selecting samples. Data analysis and processing were carried out using Microsoft Excel and SPSS. The results of the research test indicate that: 1) The Management Accounting System (SAM) does not have a significant influence on Company Performance, 2) Competitive Advantage is able to moderate the influence SAMon Company Performance. Management needs to pay attention to SAM Although it does not affect company performance, at the 10% level, MAS shows an influence on company performance, meaning that improvements in the management accounting system are needed to improve company performance. Companies can use the information in MAS to observe their environment and determine any changes in the industry and their competitors' strategies, the greater the competitive advantage is able to strengthen the influence of MAS on company performance.
Antony, J., & Bhattacharyya, S. (2010). Measuring organizational performance and organizational excellence of SMEs – Part 2: An empirical study on SMEs in India. Measuring Business Excellence, 14(3), 42-52.
Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99-120.
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, 28(2-3), 127-168.
Cheng, J. H., Chen, M. C., & Huang, C. M. (2010). Assessing inter-organizational innovation performance through relational governance and dynamic capabilities in supply chains. Supply Chain Management: An International Journal, 15(2), 141-153.
Djafri, N. (2016). Manajemen strategik: Teori dan aplikasi. Deepublish.
Hery. (2016). Analisis laporan keuangan: Integrated and comprehensive edition. PT Grasindo.
Ismail, N. A., & Isa, C. R. (2011). The role of management accounting systems in advanced manufacturing environment. Asian Journal of Accounting and Governance, 2, 17-28.
Jahanshahi, A. A., Rezaei, M., Nawaser, K., Ranjbar, V., & Pitamber, B. K. (2011). Analyzing the effects of electronic commerce on organizational performance: Evidence from small and medium enterprises. Journal of Technology Management & Innovation, 6(3), 1-11.
Kamaruddin, A. (2007). Dasar-dasar akuntansi manajemen. Salemba Empat.
Kasmir. (2016). Analisis laporan keuangan. Rajawali Pers.
Li, S., Ragu-Nathan, B., Ragu-Nathan, T. S., & Rao, S. S. (2006). The impact of supply chain management practices on competitive advantage and organizational performance. Omega, 34(2), 107-124.
Ministry of Industry of Indonesia. (2019). Pertumbuhan industri makanan dan minuman tetap positif di 2018. Retrieved from https://kemenperin.go.id
Muthaher, U. (2020). The effect of management accounting system on company performance with competitive advantage as moderating variable. Journal of Applied Accounting and Finance, 4(1), 78-92.
Sigilipu, S. (2013). Pengaruh sistem akuntansi manajemen terhadap kinerja perusahaan. Jurnal Akuntansi dan Keuangan, 15(2), 112-125.
Solikhah, B., Wahyuni, P. D., & Purnamasari, I. (2010). Strategic management: Teori dan aplikasi. UPP STIM YKPN.
Spence, M. (1973). Job market signaling. The Quarterly Journal of Economics, 87(3), 355-374.
Wahyuni, S. F., Rispantyo, R., & Darsono, D. (2016). The influence of management accounting system on company performance through competitive advantage. Journal of Applied Accounting and Taxation, 1(1), 45-53.
