ANALISIS INFORMASI AKUNTANSI MANAJEMEN TERHADAP KEUNGGULAN BERSAING DENGAN MEDIASI EFEKTIFITAS PENGAMBILAN KEPUTUSAN DAN INOVASI

NUGROHO, ANDRI SETYATO (2023) ANALISIS INFORMASI AKUNTANSI MANAJEMEN TERHADAP KEUNGGULAN BERSAING DENGAN MEDIASI EFEKTIFITAS PENGAMBILAN KEPUTUSAN DAN INOVASI. S2 thesis, Universitas Negeri Jakarta.

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Abstract

ANALYSIS OF MANAGEMENT ACCOUNTING INFORMATION ON COMPETITIVE ADVANTAGE IN SERVITIZED MANUFACTURING FIRMS WITH DECISION MAKING EFFECTIVENESS AND INNOVATION BY MEDIATION Andri Setyato Nugroho¹*, Unggul Purwohedi², Rida Prihatni³ ¹²³Universitas Negeri Jakarta *Corresponding Author (andrisetyatonugroho@ymail.com) ABSTRACT: This study aims to test and analyze the effect of MAI on CA in servitized manufacturing firms, MAI on DME, DME on CA, and the effect of MAI on CA by DME mediation, the effect of MAI on IN, IN on CA, and the effect of MAI on CA by IN mediation. The research method uses a quantitative approach with a convenience sampling. The primary research data was collected through questionnaires obtained from a total sample of 82 manufacturing companies in the Surabaya Industrial Estate Rungkut (SIER) area, Surabaya, East Java. The research used data analysis techniques in the form of descriptive statistical analysis and statistical analysis through PLS-SEM on WarpPLS 7.0. The results of the study concluded that (1) MAI on CA; (2) MAI on DME; (3) DME on CA; (4) DME mediates MAI on CA; (5) MAI on IN; (6) IN on CA; and (7) IN mediates MAI on CA, all result has a significant positive effect. This research contributes to parallel research and contributes to contingency theory. In addition, this research has implications for manufacturing companies to be able to optimize management accounting information in an effort to be able to competitively which can improve business performance compared to its competitors. Keywords: Sertivitation, Management Accounting Information, Decission Making Effectiveness, Innovation and Competitive Advantage. ABSTRAK: Penelitian ini memiliki tujuan untuk menguji dan menganalisis pengaruh IAM terhadap KB pada perusahaan manufaktur yang di sertivisasi, IAM terhadap EPK, EPK terhadap KB, IAM terhadap KB dengan mediasi EPK, IAM terhadap IN, IN terhadap KB, serta IAM terhadap KB dengan mediasi IN. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel berupa convenience sampling. Data primer penelitian melalui pengumpulan kuesioner yang diperoleh dari total sampel sebanyak 82 Perusahaan Manufaktur yang terdapat di Kawasan Industri Surabaya Industrial Estate Rungkut (SIER), Surabaya, Jawa Timur. Penelitian menggunakan teknik analisis data berupa analisis statistik deskriptif dan analisis statistik melalui PLS-SEM pada WarpPLS 7.0. Hasil penelitian menyimpulkan bahwa baik (1) IAM terhadap KB; (2) IAM terhadap EPK; (3) EPK terhadap KB; (4) EPK memediasi IAM terhadap KB; (5) IAM terhadap IN; (6) IN terhadap KB; serta (7) IN memediasi IAM terhadap KB, semua hipotesis signifikan dan berpengaruh positif. Penelitian ini memberikan kontribusi terhadap penelitian yang sejalan dan memberikan kontribusi terhadap teori kontijensi. Selain itu, penelitian ini memberikan implikasi terhadap perusahaan manufaktur untuk bisa mengoptimalkan informasi akuntansi manajemen dalam usaha agar mampu bersaing secara kompetitif yang pada akhirnya mampu membuat perusahaan dapat unggul dibanding kompetitornya. Kata Kunci: Servitisasi, Informasi Akuntansi Manajemen, Efektifitas Pengambilan Keputusan, Inovasi dan Keunggulan Bersaing.

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