PENGARUH STRATEGIC COSTING SEBAGAI STRATEGIC MANAGEMENT ACCOUNTING TECHNIQUES TERHADAP COMPETITIVE ADVANTAGE DAN ORGANIZATIONAL PERFORMANCE
Abstract: The purpose of this
study was to test the affect of Strategic Costing on Organizational Performance
through Competitive Advantage that acted as the intervening variable on
manufacturing companies in Surabaya and Sidoarjo. The sample of this study
was 50 manufacturing companies in Surabaya
and Sidoarjo. The data was collected by distributing questionnaires to the
companies. This study used path modeling analysis technique with PLS tools. The
results from this study showed that there were positive and significant affect
of Strategic Costing on Competitive Advantage, positive and significant affect
of Strategic Costing on Organizational Performance, and also positive and
significant affect of Competitive Advantage on Organizational Performance on
manufacturing companies in Surabaya and Sidoarjo.
Penulis: Cynthia
Kode Jurnal: jpakuntansidd150954
