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All Journal Research in Accounting Journal
Astuti, Mona
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Economics, Econometrics & Finance

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PENGARUH COMPETITOR ACCOUNTING TERHADAP KEUNGGULAN BERSAING DAN KINERJA ORGANISASI Astuti, Mona; Azmi, Zul; Darwin, Ranti
Research in Accounting Journal (RAJ) Vol. 1 No. 1 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.9

Abstract

The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Competitive Adventage and Organization Performance. On business culinary in Pekanbaru. This study used a questionnaire to obtain primary data with a sample size of 38 respondents and was tested using path modeling analysis techniques. From the examination showed that there were positive affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Competitive Adventage, negative affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance, positive affect of Competitive Adventage towards Organization Performance, and positive indirectly affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance with Competitive Adventage mediation.
Co-Authors Azmi, Zul Ranti Darwin, Ranti