Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan

Abstract

The aim of the study is to identify and analyze the impact of strategic management accounting, which mediates market orientation and leadership qualities to financial performance. This research is quantitative descriptive research. Researchers use quantitative descriptive research to uncover the truth about the study's problems. Bbased on the facts and information available obtained directly from the respondent. The types of data used are primary and supporting data. The main data is obtained from respondents with direct interviews of competent respondents. Supporting data isobtained from dokumen Hotel in Medan City. The method used in data collection in the form of interviewing informants who are sources is hotel managers up to employees who work for at least 3 years. The population of this study is all hotels based on the criteria of three-, four- and five-star hotels in the city of Medan and have been established for at least 5 years. The method used is metode purposive sampling, with the number of samples obtained as many as 64 respondents. Based on the results of the study, partially Market Orientation affects Financial Performance through Strategic Management Accounting. And The Quality of Leaders influences Financial Performance through Strategic Management Accounting. Simultaneously Market Orientation and Leadership Quality have a significant effect on Financial Performance. And Market Orientation and Leadership Qualities Affect Financial Performance Through Strategic Management Accounting.

Information Systems And Capabilities Auditors Investigative To Effectiveness Implementation Audit Procedure In Proving Fraud (Case Study of the Regional Inspectorate of Karo Regency)

“…By using quantitative methods, it is hoped that researchers will get more accurate measurement results of the responses given by respondents (Situmorang & Simanjuntak, 2021). So that data in the form of numbers can be processed using statistical methods.…”

Pengaruh Sikap Terhadap Implementasi Green Accounting Pada Perusahaan Sektor Pariwisata

“…Literature review merupakan istilah yang digunakan untuk merujuk pada metodologi penelitian atau riset tertentu dan pengembangan yang dilakukan untuk mengumpulkan serta mengevaluasi penelitian yang terkait pada fokus topik tertentu (Triandini, dkk, 2019). Literature review yang digunakan dalam penelitian ini awalnya memperoleh beberapa jurnal penelitian antara lain jurnal penelitian nasional dan penelitian internasional, setelah melalui beberapa tahapan kemudian peneliti menentukan jurnal penelitian yang sesuai dengan judul penelitian melalui jurnal penelitian terdahulu (Simanjuntak et al, 2020); (Situmorang & Simanjuntak, 2021) dan (Situmorang & Simanjuntak, 2019). Literature review adalah segala usaha yang dilakukan oleh peneliti untuk memperolehnya informasi yang relevan serta mutakhir dengan topik atau masalah yang sedang beliau teliti.…”

Strategic Management Accounting Information, Service Quality, and Knowledge Management to Company Performance: A Literature Review

“…1/2022. Strategic Management Accounting (SMA) is meticulously crafted to furnish organizational leaders with indispensable information for informed decision-making processes (Situmorang & Simanjuntak, 2021). The pivotal role played by directors in formulating strategic policies and decisions is underscored within the SMA framework (Efendi et al, 2023).…”