Media Riset Akuntansi Auditing & Informasi
Vol. 20 No. 2 (2020): September

LEVERS OF CONTROL DAN KEUNGGULAN BERSAING: APAKAH PENGENDALIAN MANAJEMEN SEBUAH SISTEM?

Agnes Utari Widyaningdyah (Universitas Katolik Widya Mandala Surabaya)



Article Info

Publish Date
30 Sep 2020

Abstract

This study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company competitive advantage. Based on the resource-based theory, this research was conducted against the background of the decline in competitiveness of manufacturing companies in Indonesia during 2013-2018. The model of using LoC as a system outperforms the model of using LoC as a package to overcome business environmental uncertainty and to improve the companies’ competitive advantage. As a system, the LoC has interplay between the levers so that it can be of full use in realizing a competitive advantage.Levers of Control (LoC); Competitive Advantage; Business Environmental Uncertainty; Resource-based View

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Journal Info

Abbrev

mraai

Publisher

Subject

Economics, Econometrics & Finance

Description

Media Riset Akuntansi Auditing & Informasi (MRAAI) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2002, three times a year, (April, August, December). This journal was accredited by Dikti of 2006-2009. Start from 2015, we change the publication ...