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All Journal Jurnal Hospitality dan Manajemen Jasa Business Accounting Review Kinerja: Jurnal Ekonomi dan Manajemen Bioscientia Medicina : Journal of Biomedicine and Translational Research Journal of Business and Applied Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Open Access Indonesian Journal of Medical Reviews Bioscientia Medicina : Journal of Biomedicine and Translational Research Jurnal Paradigma Akuntansi Jurnal Penelitian Akuntansi
Cynthia Cynthia
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Religion Arts Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Immunology & microbiology Medicine & Pharmacology Neuroscience Social Sciences

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Journal : Business Accounting Review

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PENGARUH STRATEGIC COSTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE Cynthia Cynthia
Business Accounting Review Vol 3, No 1 (2015): BUSINESS ACCOUNTING REVIEW
Publisher : Business Accounting Review

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Abstract

The purpose of this study was to test the affect of Strategic Costing on Organizational Performance through Competitive Advantage that acted as the intervening variable on manufacturing companies in Surabaya and Sidoarjo. The sample of this study was  50 manufacturing companies in Surabaya and Sidoarjo. The data was collected by distributing questionnaires to the companies. This study used path modeling analysis technique with PLS tools. The results from this study showed that there were positive and significant affect of Strategic Costing on Competitive Advantage, positive and significant affect of Strategic Costing on Organizational Performance, and also positive and significant affect of Competitive Advantage on Organizational Performance on manufacturing companies in Surabaya and Sidoarjo.
Co-Authors Adeline Wijaya Andoko Andoko Andreas Eric Dewi Ervina Suryani Edbert Wielim Elcy Handayani Pramita I Kadek Suarca I Wayan Bikin Suryawan Kezia Carolina Tampubolon Putri Damayanti Sihombing Putu Siska Suryaningsih Regina Suriadi Syawaluddin Syawaluddin Thomas Sumarsan Goh Tigor Sitorus Yanti Yanti