International Research Journal of Business Studies
Vol. 13 No. 2 (2020): August-November 2020

Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems

Miftah, Desrir (Unknown)
Julina (Unknown)

Article Info

Publish Date
20 Aug 2020

Abstract

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company

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Journal Info
International Research Journal of Business Studies
Website

Abbrev

jurnalirjbs

Publisher

Universitas Prasetiya Mulya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Research Journal of Business Studies (IRJBS) comprises three constructs. The word “International” refers to our mission to provide readers with relevant fields of study and to involve authors in giving their contributions on an international scale. ”Research Journal” refers to ...