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All Journal Jurnal Ilmiah METHONOMI FINANCIAL : JURNAL AKUNTANSI Jurnal Ilmiah Accusi Jurnal Pengabdian Masyarakat Inovasi Jurnal Pengabdian Pada Masyarakat METHABDI Jurnal Ilmiah Accusi
Wesly Andri Simanjuntak
Universitas Methodist Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Physics Public Health Social Sciences Other

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Strategic Management Accounting and Digital Transformation: The Role of Big Data Analytics in Decision Making Septony B Siahaan; Wesly Andri Simanjuntak; Januardi Mesakh; Mulatua Silalahi; Merry Anna Napitupulu
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/vsskcg83

Abstract

This research investigates how Big Data Analytics (BDA) functions as a transformative mechanism for enhancing Strategic Management Accounting (SMA) effectiveness through improved decision-making quality in the digital era. Drawing upon Resource-Based View theory, Dynamic Capabilities theory, and Information Processing theory, this study examines how big data analytics capabilities create competitive advantages through enhanced analytical depth and strategic decision quality. Using Structural Equation Modeling with Partial Least Squares (PLS-SEM) analysis on 128 multinational corporations across multiple industries (640 firm-year observations, 2020-2024), the research demonstrates that big data analytics implementation significantly enhances strategic management accounting practices (β = 0.694, p < 0.001) and directly improves decision-making quality (β = 0.483, p < 0.001). Strategic management accounting substantially mediates the relationship between big data analytics and decision-making quality (indirect effect = 0.412, p < 0.001, VAF = 46.1%). The model explains 62.3% of strategic management accounting variance and 68.9% of decision-making quality variance. This study provides comprehensive empirical evidence of how digital transformation through big data analytics revolutionizes management accounting functions and organizational decision-making capabilities in contemporary business environments
Co-Authors Arthur Simanjuntak Christofer Parmahan Sibarani Dimita Hemalli Premasari Purba Dona Pasaribu Duma Rahel Situmorang, Duma Rahel Elisabeth, Duma Megaria Farida Sagala GRACESIELA YOSEPHINE SIMANJUNTAK Ivo M. Silitonga Ivo Maelina Silitonga Januardi Mesakh Jeudi A. T. P. Sianturi Junika Napitupulu Kristanty M N Nadapdap Kristanty Natalia Marina Nadapdap, Kristanty Natalia Marina Lamria Sagala Melanthon Rumapea Merry Anna Napitupulu Mitha Christina Ginting Mulatua P. Silalahi Mulatua Silalahi Rike Y. Panjaitan Rike Yolanda Panjaitan Rintan br Saragih Rintan Saragih Rustri Ningsih Gultom Sahala Purba Saur Melianna Septony B. Siahaan Siahaan, Septony B Sondang Ni Bulan Marbun