IIJSE
Vol 7 No 3 (2024): Sharia Economics

Does Business Culture Enhance Company Performance? Empirical Study of Management Accounting System

Anridho, Nadia (Unknown)
Maulana, Hanif Denta (Unknown)
Rahmatulloh, Sahrian Aditya (Unknown)

Article Info

Publish Date
01 Oct 2024

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.

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Journal Info
IIJSE
Website

Abbrev

iijse

Publisher

Universitas KH. Abdul Chalim

Subject

Economics, Econometrics & Finance

Description

The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local ...