Article Per Year (5 Year)
p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Matra Pembaruan: Jurnal Inovasi Kebijakan Jurnal Riset Akuntansi Aksioma
Peggy Delita Merida
Universitas Katolik Widya Mandala Surabaya
Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi Aksioma

 1 
ENVIRONTMENTAL MANAGEMENT ACCOUNTING, COMPETITIVE ADVANTAGE, FIRM PERFOMANCE: INDONESIA’S MANUFACTURING SECTOR. thomas wijanarko; Peggy Delita Merida
Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i2.138

Abstract

Abstrack This study aims to examine the indirect relationship between Environmental Management Accounting (EMA) and Firm Performance through Competitive Advantage. The contribution of this paper is that there is a Competitive Advantage mediating the relationship of EMA and improving firm performance. The study was conducted on 444 manufacturing companies in Indonesia from 2013-2017. The novelty in this study is a research model that makes Competitive Advantage a mediation for EMA and Firm performance variables, and Competitive Advantage variables using market share proxy. The results of this study are EMA has a positive effect on Firm Performance, EMA has a positive effect on Competitive Advantage, Competitive Advantage has a positive effect on Firm Performance, and Competitive Advantage as Quasi Mediating from the influence of EMA on Firm Performance. Abstrak Penelitian ini bertujuan untuk menguji hubungan tidak langsung antara environmental management accounting (EMA) dan kinerja perusahaan (firm performance) terhadap keunggulan kompetitif (competitive advantage). Kontribusi penelitian ini ialah menunjukan keunggulan kompetitif memediasi antara EMA dan meningkatkan kinerja perusahaan. Penelitian ini dilakukan pada 444 perusahaan manufaktur di Indonesia selama 2013-2017. Kebaruan dari penelitian ini penggunaan keunggulan kompetitif sebagai variabel mediasi untuk EMA dan kinerja perusahaan, serta penggunaan pangsa pasar sebagai proksi variabel keunggulan kompetitif. Hasil penelitian ini ialah EMA memiliki pengaruh positif terhadap kinerja perusahaan, keunggulan kompetitif memiliki pengaruh positif terhadap kinerja perusahaan, dan keunggulan kompetitif, keunggulan kompetitif sebagai mediasi semu dari pengaruh EMA terhadap kinerja perusahaan.
Co-Authors Anis Eliyana Syavina Amalia Putri Thomas Aquinas Wijanarko Tri Siwi Agustina