The Influence Of Strategic Management Accounting And Information Technology Capability On Company Performance With Sustainable Competitive Advantage As The Mediator

Authors

  • Yvonne Augustine Business Faculty, Universitas Kristen Maranatha, Bandung, Indonesia The Accounting Doctoral Student of Universitas Trisakti, Jakarta, Indonesia
  • Elyzabet Indrawati Marpaung Faculty of Economics and Business, Universitas Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.51601/ijersc.v3i5.516

Abstract

This study analyzes the influence of strategic management accounting and information technology capability on
company performance and examines sustainable competitive advantage that can mediate the effect of strategic
management accounting and information technology capability on company performance. The population of this
study was companies from raw materials, industry, primary and non-primary consumer goods, and health sectors
in Indonesia. Meanwhile, the research respondents were the employees of these companies. To collect the
respondents’ responses, we employed the survey method. The employees’ responses from the same company were
averagely calculated to be one value; therefore, one value stands for one company. This study employed 203
relevant companies so that it employed a structural equation model based on covariance. The hypothesis
examination has revealed that strategic management accounting has a positive effect on sustainable competitive
advantage. Sustainable competitive advantage has a positive effect on company performance. In contrast,
strategic management accounting and information technology capability do not affect company performance.
Information technology capability has no effect on sustainable competitive advantage. Sustainable competitive
advantage can mediate the influence of strategic management accounting on company performance. Sustainable
competitive advantage cannot mediate the effect of information technology capability on company performance.
Finally, the application of strategic management accounting enables companies to achieve sustainable
competitive advantage and ultimately improve company performance.

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Published

2022-10-28

How to Cite

Augustine, Y. ., & Indrawati Marpaung, E. . (2022). The Influence Of Strategic Management Accounting And Information Technology Capability On Company Performance With Sustainable Competitive Advantage As The Mediator. International Journal of Educational Research and Social Sciences (IJERSC), 3(5), 2125–2139. https://doi.org/10.51601/ijersc.v3i5.516