Puspita, Krisna Anggun (2023) PERAN MEDIASI MODAL MANUSIA DAN SISTEM INFORMASI AKUNTANSI MANAJEMEN DALAM HUBUNGAN ANTARA STRATEGI INOVASI DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PERUSAHAAN. Other thesis, STIE Bank BPD Jateng.
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Abstract
This study aims to examine the implementation of sustainable innovation strategies in manufacturing companies that affect the company's financial performance through human capital and management accounting information systems as mediating variables. The population in this study was 4,226 manufacturing companies in Central Java based on data from the Central Bureau of Statistics, with the sample used was 98 companies and a total of 55 questionnaires were returned. The analysis method in this study uses SmartPLS 3.0 data processing software. Based on the analysis that has been done, it can be concluded that strategic innovation has a positive effect on financial performance, strategic innovation has a positive effect on human capital, human capital has a positive effect on financial performance, strategic innovation has a positive effect on management accounting information systems, management accounting information systems have a positive effect on financial performance, human capital mediate the relationship between strategic innovation and financial performance, management accounting information systems mediate the relationship between strategic innovation and financial performance. Keywords: strategic innovation, financial performance, human capital, management accounting information system.
| Item Type: | Thesis (Other) |
|---|---|
| Additional Information: | Penelitian ini bertujuan untuk menguji penerapan strategi inovasi berkelanjutan pada perusahaan manufaktur yang memengaruhi kinerja keuangan perusahaan melalui modal manusia dan sistem informasi akuntansi manajemen sebagai variabel mediasinya. Populasi dalam penelitian ini adalah 4.226 perusahaan manufaktur di Jawa Tengah berdasarkan data dari Badan Pusat Statistik, dengan sampel yang digunakan adalah 98 perusahaan dan diperoleh sejumlah 55 kuesioner kembali. Metode analisis dalam penelitian ini menggunakan perangkat lunak pengolah data SmartPLS 3.0. Berdasarkan analisis yang telah dilakukan dapat disimpulkan bahwa inovasi strategi berpengaruh positif terhadap kinerja keuangan, inovasi strategi berpengaruh positif terhadap modal manusia, modal manusia berpengaruh positif terhadap kinerja keuangan, inovasi strategi berpengaruh positif terhadap sistem informasi akuntansi manajemen, sistem informasi akuntansi manajemen berpengaruh positif terhadap kinerja keuangan, modal manusia memediasi hubungan antara inovasi strategi dan kinerja keuangan, sistem informasi akuntansi manajemen memediasi hubungan antara inovasi strategi dan kinerja keuangan. |
| Uncontrolled Keywords: | Kata kunci: strategi inovasi, kinerja keuangan, modal manusia, sistem informasi akuntansi manajemen |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HE Transportation and Communications H Social Sciences > HF Commerce H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Wisudawan S1 |
| Date Deposited: | 05 Sep 2023 00:33 |
| Last Modified: | 05 Sep 2023 00:33 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1437 |
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