PERAN MEDIASI MODAL MANUSIA DAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DALAM HUBUNGAN ANTARA STRATEGI INOVASI DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Puspita, Krisna Anggun
Subject
H Social Sciences (General)
Datestamp
2023-09-05 00:33:58
Abstract :
This study aims to examine the implementation of sustainable innovation strategies in manufacturing companies that affect the company's financial performance through human capital and management accounting information systems as mediating variables. The population in this study was 4,226 manufacturing companies in Central Java based on data from the Central Bureau of Statistics, with the sample used was 98 companies and a total of 55 questionnaires were returned. The analysis method in this study uses SmartPLS 3.0 data processing software. Based on the analysis that has been done, it can be concluded that strategic innovation has a positive effect on financial performance, strategic innovation has a positive effect on human capital, human capital has a positive effect on financial performance, strategic innovation has a positive effect on management accounting information systems, management accounting information systems have a positive effect on financial performance, human capital mediate the relationship between strategic innovation and financial performance, management accounting information systems mediate the relationship between strategic innovation and financial performance. Keywords: strategic innovation, financial performance, human capital, management accounting information system.
This study aims to examine the implementation of sustainable innovation strategies in manufacturing companies that affect the company's financial performance through human capital and management accounting information systems as mediating variables. The population in this study was 4,226 manufacturing companies in Central Java based on data from the Central Bureau of Statistics, with the sample used was 98 companies and a total of 55 questionnaires were returned. The analysis method in this study uses SmartPLS 3.0 data processing software. Based on the analysis that has been done, it can be concluded that strategic innovation has a positive effect on financial performance, strategic innovation has a positive effect on human capital, human capital has a positive effect on financial performance, strategic innovation has a positive effect on management accounting information systems, management accounting information systems have a positive effect on financial performance, human capital mediate the relationship between strategic innovation and financial performance, management accounting information systems mediate the relationship between strategic innovation and financial performance. Keywords: strategic innovation, financial performance, human capital, management accounting information system.
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