PENGARUH ACTIVITY BASED COSTING (ABC) TERHADAP KINERJA PERUSAHAAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan Manufaktur di Banten)

Pattimeta, Annadya (2023) PENGARUH ACTIVITY BASED COSTING (ABC) TERHADAP KINERJA PERUSAHAAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL MEDIASI (Studi pada Perusahaan Manufaktur di Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of Activity Based Costing (ABC) on Company Performance with Competitive Advantage as a Mediation variable. This research is a type of quantitative research, data collected using primary data and questionnaires to obtain information to respondents, namely Middle Managers who work at Manufacturing Companies located in Banten Province in Serang and Cilegon Regencies. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with SmartPLS 3.0 analysis tool. The results of this study are 1) Activity Based Costing has a positive and significant effect on company performance. 2) Activity Based Costing has a positive and significant effect on Competitive Advantage. 3) Competitive advantage has a positive and significant effect on Company Performance. 4) Competitive advantage mediates no effect between Activity Based Costing on company performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	BASTIAN, ELVIN	196907032003121001
Thesis advisor	FITRIYANI, FARA	198409162008122001

Additional Information:

Penelitian ini bertujuan untuk menguji pengaruh Activity Based Costing (ABC) terhadap Kinerja Perusahaan dengan Keunggulan Bersaing sebagai variabel Mediasi. Penelitian ini merupakan jenis penelitian kuantitatif, data yang dikumpulkan menggunakan data primer dan kuesioner untuk memperoleh informasi kepada responden yaitu Middle Manager yang bekerja pada Perusahaan Manufaktur yang berada di Provinsi Banten di Kabupaten Serang dan Cilegon. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) Path Modelling dengan alat analisis SmartPLS 3.0. Hasil Penelitian ini adalah 1) Activity Based Costing berpengaruh positif dan signifikan terhadap Kinerja Perusahaan. 2) Activity Based Costing berpengaruh positif dan signifikan terhadap Keunggulan Bersaing. 3) Keunggulan bersaing berpengaruhpositif dan signifikan terhadap Kinerja Perusahaan.4) Keunggulan bersaing memediasi tidak berpengaruh Antara Activity Based Costing terhadap kinerja perusahaan

Subjects:

H Social Sciences > HJ Public Finance

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi

Depositing User:

annadya putri pattimeta

Date Deposited:

23 Feb 2023 16:32

Last Modified:

23 Feb 2023 16:32

URI:

http://eprints.untirta.ac.id/id/eprint/21658

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