Pengaruh Strategi Inovasi Terhadap Kinerja Keuangan dengan Sistem Informasi Akuntansi Manajemen dan Kinerja Pelanggan sebagai Variabel Mediasi (Studi Pada Perusahaan Industri Manufaktur di Jawa Tengah)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Oningingtyas, Adinda Eva
Subject
HB Economic Theory
Datestamp
2024-03-13 02:50:44
Abstract :
This study aims to examine the influence of innovation strategies on financial performance and test whether management accounting information systems and customer performance mediate the relationship between innovation strategies and financial performance. This study employs a quantitative methods with a sample of 98 manufacturing industry companies in Central Java, form which 47 managers of manufacturing industry company in Central Java selected as respondents. The sampling technique used in this research is simple random sampling. The analysis method utilized in this study is SmartPLS 4.0. The research findings indicate the innovative strategies have a positive effect on management accounting information systems, management accounting information systems have a positive effect on financial performance, innovation strategy has a positive effect on customer performance, customer performance has a positive effect on financial performance, innovation strategy has a positive effect on financial performance, management accounting information systems mediate the relationship between innovation strategy and financial performance, and customer performance mediates the realitionship between innovation strategy and financial performance.
This study aims to examine the influence of innovation strategies on financial performance and test whether management accounting information systems and customer performance mediate the relationship between innovation strategies and financial performance. This study employs a quantitative methods with a sample of 98 manufacturing industry companies in Central Java, form which 47 managers of manufacturing industry company in Central Java selected as respondents. The sampling technique used in this research is simple random sampling. The analysis method utilized in this study is SmartPLS 4.0. The research findings indicate the innovative strategies have a positive effect on management accounting information systems, management accounting information systems have a positive effect on financial performance, innovation strategy has a positive effect on customer performance, customer performance has a positive effect on financial performance, innovation strategy has a positive effect on financial performance, management accounting information systems mediate the relationship between innovation strategy and financial performance, and customer performance mediates the realitionship between innovation strategy and financial performance.
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