PENGARUH STRATEGI BISNIS DAN ORIENTASI PASAR TERHADAP KINERJA PERUSAHAAN DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL MODERATING DAN INTERVENING (Studi Empiris Pada Perusahaan Manufaktur di Kota Cilegon)
| Main Author: | Tri Prihati, Intan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/12198/1/PENGARUH%20STRATEGI%20BISNIS%20DAN%20ORIENTASI%20PASAR%20TERHADAP%20KINERJA%20PERUSAHAAN%20DENGAN%20SISTEM%20PENGENDALI.pdf https://eprints.untirta.ac.id/12198/ https://feb.untirta.ac.id/ |
Daftar Isi:
- This study aims to examine the influence of business strategy and market orientation on firm performance directly and indirectly. Where the use of cost leadership strategy is moderated by finance-based management control systems (diagnostic control system) and a differentiation strategy is moderated by the control system based on non-financial management (interactive control system), while in the intervening market orientation by strategic management accounting. The population of this study were all middle managers in Cilegon. The total sample of 250 middle managers, who are selected using purposive sampling method. This study uses data collected from the results of questionnaires sent to the manufacturing company in Cilegon are being sampled. Software PLS is used as a tool to test this hypothesis. The findings of this study are: business strategy either cost leadership or differentiation affect directly and indirectly on the performance of the company, in which the control system based management of financial and non-financial moderate the relationship between business strategy and firm performance in Cilegon manufacturing company. While the direct effect of market orientation on firm performance, but strategic management accounting not proven to be a mediation or intermediary relationship between market orientation and corporate performance.