PENGARUH STRATEGIC LEADERSHIP TERHADAP COMPETITIVE POSITIONING MELALUI ACCOUNTING INFORMATION SYSTEM TERHADAP PERUSAHAAN NON MANUFAKTUR DI SURABAYA
Abstract: This study aimed to
examine the affect of Strategic leadership on competitive positioning through
accounting information system . The samples and data used in this study were
obtained from 44 managers at 4 sectors of non-manufacturing companies in
Surabaya by using questionnaires. The sample selection was done by purposive
sampling. This hypothesis was tested by using Partial Least Square (PLS) and
descriptive analysis. The results showed strategic leadership directly
influenced the competitive positioning. Strategic leadership has significant
and positive influence to the accounting information system. The affect of accounting
information system was positive but not significant on competitive positioning.
Accounting information system as intervening variable was unable to strengthen
the affect of strategic leadership on competitive positioning in non
manufacture companies in Surabaya.
Keywords: Strategic
Leadership, Competitive Positioning, Accounting Information System, Partial
Least Square
Penulis: Indrasanti Betty
Kode Jurnal: jpakuntansidd150958
