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All Journal Jurnal Akuntansi dan Bisnis
Qintharah, Yuha Nadhirah
Universitas Islam 45 Bekasi
Economics, Econometrics & Finance

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Tata Kelola dan Kedinamisan Lingkungan sebagai Determinan Kinerja Startup: Peran Moderasi Keunggulan Kompetitif Qintharah, Yuha Nadhirah
Jurnal Akuntansi dan Bisnis Vol 25, No 2 (2025): In Progress
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v25i2.1565

Abstract

This study aims to analyze the influence of governance and environmental dynamism on startup performance, as well as to examine the moderating role of competitive advantage. The research is based on primary data collected through the distribution of questionnaires. The respondents consist of startups from across Indonesia, with CEOs and CFOs from 371 startups. This study also develops a new measurement to assess the dimension of environmental dynamism in a more contextualized for the startup sector. The results indicate that governance and environmental dynamism have a positive and significant impact on startup performance. Findings reveal that competitive advantage significantly moderates the relationship between environmental dynamism and performance, strengthening its positive effect. This study confirms that competitive advantage plays an effective role as a moderating variable.
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