DWIYANTI, HESTI (2016) PENGARUH STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN MELALUI AKUNTANSI MANAJEMEN STRATEGIK SEBAGAI VARIABEL INTERVENING Studi Empiris Pada Industri Kreatif Sektor Fashion (Butik) Di Jabodetabek dan Bandung. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aimed to examine and analyze the effect of business strategy on the firm performance through strategic management accounting as an intervening variable. The sample in this research is 12 boutique at Jabodetabek and Bandung with 43 responden as an unit analysis. The sampling technique by using purposive sampling method that boutique produces the Moslem fashion and implement a differentiation strategy, also included in the online shop site www.hijup.com. Data analysis is done with the approach of Structural Equation Model (SEM) by using software SmartPLS 3. The results showed, 1) Business strategy has a positive and significant effect on strategic management accounting; 2) Strtaegic management accounting has a positive and significant effect on the firm performance; 3) Business strategy has a positive and significant effect on the firm performance; and 4) Business strategy has a positive and significant effect on the firm performance through strategic management accounting as an intervening variable. Keywords: Firm Performance, Strtaegic Management Accounting, Business Strategy (Differentiation)

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