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Maulana, Hanif Denta
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Economics, Econometrics & Finance

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Does Business Culture Enhance Company Performance? Empirical Study of Management Accounting System Anridho, Nadia; Maulana, Hanif Denta; Rahmatulloh, Sahrian Aditya
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5793

Abstract

This study aims to determine the role of management accounting system mediation with organizational culture on company performance. This study used a questionnaire distributed to manufacturing companies registered in the Surabaya Industrial Estate Rungkut and processed using the WarpPLS 6.0 software. The results of this study indicate that organizational culture has a direct positive effect on company performance, and management accounting systems have proven to mediate the influence of business culture on company performance. This study contributes to companies implementing management accounting systems in dealing with environmental uncertainty and improving company performance.
Co-Authors Anridho, Nadia Rahmatulloh, Sahrian Aditya