SETIADI, M. ALFIN (2025) PENGARUH MANAJEMEN RISIKO, STRATEGI BISNIS DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA PERUSAHAAN DENGAN KEUNGGULAN KOMPETITIF SEBAGAI VARIABEL MEDIASI (Studi Empiris pada Perusahaan Manufaktur di Kabupaten Serang Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study is to determine how risk management, business strategy, and management accounting systems affect business performance, both directly and indirectly, through competitive advantage. This study involves the use of quantitative techniques. The focus of the study was managers working in manufacturing companies located in Serang Regency, Banten Province. Purposive sampling technique was used for sampling. Data were collected by distributing questionnaires to 100 people. 72 of them filled out the g-form questionnaire, while the other six people filled out the physical questionnaire made by the researcher. Data analysis with the SPSS Version 26 statistical program used linear regression analysis. According to the results of data processing, path analysis found that: (1) risk management does not directly affect company performance, (2) business strategy directly affects company performance, (3) management accounting systems directly affect company performance, (4) risk management directly affects company performance through competitive advantage, and (5) business strategy affects company performance as a whole.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk mengetahui bagaimana manajemen risiko, strategi bisnis, dan sistem akuntansi manajemen memengaruhi kinerja bisnis, baik secara langsung maupun tidak langsung, melalui keunggulan kompetitif. Penelitian ini melibatkan penggunaan teknik kuantitatif. Fokus penelitian adalah manajer yang bekerja di perusahaan manufaktur yang berlokasi di Kabupaten Serang, Provinsi Banten. Teknik pengambilan sampel purposif digunakan untuk pengambilan sampel. Data dikumpulkan dengan menyebarkan kuesioner kepada 100 orang. 72 orang dari mereka mengisi kuesioner gform, sedangkan enam orang lainnya mengisi kuesioner fisik yang dibuat oleh peneliti. Analisis data dengan program statistik SPSS Versi 26 menggunakan analisis regresi linear. Menurut hasil pengolahan data, analisis jalur ditemukan bahwa: (1) manajemen risiko tidak mempengaruhi langsung kinerja perusahaan, (2) strategi bisnis mempengaruhi langsung kinerja perusahaan, (3) sistem akuntansi manajemen mempengaruhi langsung kinerja perusahaan, (4) manajemen risiko mempengaruhi langsung kinerja perusahaan melalui keunggulan kompetitif, dan (5) strategi bisnis mempengaruhi kinerja perusahaan secara keseluruhan. | |||||||||
| Uncontrolled Keywords: | Risk Management, Business Strategy, Management Accounting Systems, Company Performance, Competitive Advantage. Manajemen Risiko, Strategi Bisnis, Sistem Akuntansi Manajemen, Kinerja Perusahaan, Keunggulan Kompetitif. | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | M. Alfin Alfin Setiadi | |||||||||
| Date Deposited: | 10 Sep 2025 02:09 | |||||||||
| Last Modified: | 10 Sep 2025 02:09 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53946 |
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