Dampak Mediasi Market-Driven Costing Terhadap Hubungan Intensitas Persaingan dan Karakteristik Pelanggan dengan Kinerja Keuangan
| Main Authors: | Tjahjadi, Bambang; Fakultas Ekonomi dan Bisnis, Universitas Airlangga Jl. Airlangga 4-6, Surabaya 60286, Soewarno, Noorlailie; Fakultas Ekonomi dan Bisnis, Universitas Airlangga Jl. Airlangga 4-6, Surabaya 60286 |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Institute of Research and Community Outreach - Petra Christian University
, 2015
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| Subjects: | |
| Online Access: |
http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19303 http://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19303/18815 |
Daftar Isi:
- The financial performance of organizatios is crucial to stockholders since most organizations are expected to generate margin in order to finance its growth. This study focuses on hospital organization because competitive intensity among hospitals in Surabaya tends to be higher and higher. Some local and foreign investors have invested aggressively in hospital business. The characteristics of healthcare customers are also dynamic in nature because of the information era. Healthcare customers are more sophisticated, knowledgable, and demanded. This study empirically investigates the mediating effect of market-driven costing on competitive intensity-customer characteristics-financial performance relationships. Thirty nine managers participated in this study. Result of the study shows that (1) market-driven costing fully mediates competitive intensity-financial performance relationship, and (2) market-driven costing fully mediates customer characteristics-financial performance relationÂship.