Muthiaratih, Annisa (2023) Pengaruh Strategi Bersaing terhadap Inovasi Eksplorasi melalui Peran Akuntan Manajemen dan Penggunaan Sistem Akuntansi Manajemen (SAM) (Studi Empiris pada Usaha Kecil Menengah (UKM) di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of competitive strategies on exploratory innovation through the role of management accountants and the use of management accounting systems (MAS). This research is a quantitative study, and primary data were collected using questionnaires to gather information from respondents, including financial staff, financial managers, controllers, general managers, and marketing managers working in small and medium enterprises in Banten Province. The analysis method used was Structural Equation Model (SEM) with Partial Least Squares (PLS) Path Modelling using SmartPLS 4.0 software. The findings of this study are as follows: 1) Differentiation strategy has a significant effect on management accountants as business partners. 2) Cost leadership strategy has no significant effect on management accountants as business partners. 3) Management accountants as business partners have a significant effect on the use of management accounting systems (MAS) for attention focus and decision-making. 4) Management accountants as business partners have no significant effect on the use of management accounting systems (MAS) for monitoring and legitimacy. 5) The use of management accounting systems (MAS) for attention focus and decision-making has a significant effect on exploratory innovation. 6) The use of management accounting systems (MAS) for monitoring and legitimacy has no significant effect on exploratory innovation. 7) Differentiation strategy has a significant effect on exploratory innovation. 8) Cost leadership strategy has no significant effect on exploratory innovation.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh strategi bersaing terhadap inovasi eksplorasi melalui peran akuntan manajemen dan penggunaan sistem akuntansi manajemen (SAM). Penelitian ini merupakan jenis penelitian kuantitatif, data yang digunakan menggunakan data primer dan pengumpulan data menggunakan kuesioner untuk memperoleh informasi dari responden yaitu staff keuangan, manajer keuangan, kepala pengendali, manajer umum, dan manajer pemasaran yang bekerja di perusahaan kecil dan menengah di Provinsi Banten. Metode analisis yang digunakan adalah Structural Equation Model (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 4.0. Hasil dari penelitian ini adalah 1) strategi diferensiasi berpengaruh signifikan terhadap akuntan manajemen: mitra bisnis. 2) strategi kepemimpinan biaya tidak berpengaruh signifikan terhadap akuntan manejemen: mitra bisnis. 3) akuntan manajemen: mitra bisnis berpengaruh signifikan terhadap penggunaan sistem akuntansi manajemen (SAM) untuk fokus perhatian dan pengambilan keputusan. 4) akuntan manajemen: mitra bisnis tidak berpengaruh signifikan terhadap penggunaan sistem akuntansi manajemen (SAM) untuk pemantauan dan legitimasi. 5) penggunaan sistem akuntansi manajemen (SAM) untuk fokus perhatian dan pengambilan keputusan berpengaruh signifikan terhadap inovasi eksplorasi. 6) penggunaan sistem akuntansi manajemen (SAM) untuk pemantauan dan legitimasi tidak berpengaruh signifikan terhadap inovasi eksplorasi. 7) strategi diferensiasi berpengaruh signifikan terhadap inovasi eksplorasi. 8) strategi kepemimpinan biaya tidak berpengaruh signifikan terhadap inovasi eksplorasi. | |||||||||
| Uncontrolled Keywords: | differentiation strategy, cost leadership strategy, management accountants, management accounting systems, focus of attention, decision making, monitoring, legitimacy, and exploratory innovation. strategi diferensiasi, strategi kepemimpinan biaya, akuntan manajemen, sistem akuntansi manajemen, fokus perhatian, pengambilan keputusan, pemantauan, legitimasi, dan inovasi eksplorasi. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Mrs Annisa Muthiaratih | |||||||||
| Date Deposited: | 19 Dec 2024 11:03 | |||||||||
| Last Modified: | 31 Dec 2024 10:35 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/44708 |
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