PENGARUH PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN ORIENTASI PASAR TERHADAP KEUNGGULAN BERSAING

Susanto, Misyel Veronika (2022) PENGARUH PENGGUNAAN INFORMASI SISTEM AKUNTANSI MANAJEMEN ORIENTASI PASAR TERHADAP KEUNGGULAN BERSAING. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This research is a hypothesis test that aims to analyze and find out the effect of the use of management accounting system information and market orientation on competitive advantage. The population in this study is logistic / shipping company in Palembang City. Researchers obtained the data by spreading questionnaires. The sample is determined by the Slovin formula method which obtains a minimum of 46 sample data. The independent variables in the study were the use of management accounting system information and market orientation. While the dependent variable in this study is the competitive anvantage. The results of this study indicate that the use of management accounting system information has an effect on competitive advantage, but market orientation has no effect on competitive advantage. Keywords: Use of management accounting system information, market orientation, and competitive advantage.

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