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All Journal Jurnal Ilmiah Raflesia Akuntansi
Rosfyan, Ummi Awalia
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Economics, Econometrics & Finance

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Pengaruh Competitor Accounting Terhadap Kinerja Organisasi Melalui Keunggulan Bersaing Sebagai Variabel Intervening Rosfyan, Ummi Awalia; Samsiah, Siti; Nurfitriana
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.362

Abstract

Entrepreneurs can use competitor accounting as a strategy to achieve competitive advantage along with optimizing organizational performance in the fishing tackle business in Pekanbaru. The population in this study was 82 fishing businesses registered on kemenkopukm.com. The sampling technique in this research is a saturated sample. The number of samples is the same as the population because the number of samples is small. Data analysis used SEM PLS with software Warp PLS 7.0. It can be concluded that competitor accounting has a affects on competitive advantage and organizational performance, competitive advantage has a affects on organizational performance, while competitor accounting has no effect on organizational performance through competitive advantage as an intervening variable.
Co-Authors Nurfitriana Siti Samsiah, Siti