Open AccessPENGARUH COMPETITOR ACCOUNTING TERHADAP KEUNGGULAN BERSAING DAN KINERJA ORGANISASI
Author(s) -
Mona Astuti,
Zul Azmi,
Ranti Darwin
Publication year - 2020
Publication title -
research in accounting journal
Language(s) - English
Resource type - Journals
eISSN - 2715-7873
pISSN - 2715-7881
DOI - 10.37385/raj.v1i1.9
Subject(s) - affect (linguistics) , competitive advantage , business , path analysis (statistics) , business administration , mediation , accounting , marketing , psychology , mathematics , political science , statistics , communication , law
The purpose of this study was to know the affect of Competitor Accounting as a Strategic Management Accounting Techniques towards Competitive Adventage and Organization Performance. On business culinary in Pekanbaru. This study used a questionnaire to obtain primary data with a sample size of 38 respondents and was tested using path modeling analysis techniques. From the examination showed that there were positive affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Competitive Adventage, negative affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance, positive affect of Competitive Adventage towards Organization Performance, and positive indirectly affect of Competitor Accounting as a Strategic Managemengt Acounting Techniques towards Organization Performance with Competitive Adventage mediation.