Product innovation, firm performance and moderating role of technology capabilities

Q2 Business, Management and Accounting

AJAR Asian Journal of Accounting Research Pub Date : 2022-03-14 DOI:10.1108/ajar-12-2021-0266

Dian Agustia, Sendy Dwi Haryanto, Y. Permatasari, Putu Nidia Midiantari

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引用次数: 8

Abstract

PurposeThis research aims to provide evidence that firms that create product innovations (PROINVs) can improve the performance of firms in Indonesia. And then this research also provides evidence that firms with high technological capabilities can moderate the impact of PROINV on firm performance in Indonesia.Design/methodology/approachBased on the firm that disclosure research and development expenditures, the number of samples in this study is 261 annual reports for the period 2015–2020. Researchers used an estimate of Moderation Regression Analysis (MRA) with STATA 14.0.FindingsThe results showed that PROINV significantly affected firm performance, while technology capabilities (TECHCAP) did not. Then TECHCAP can moderate the impact of PROINV on the performance firm. This research showed that TECHCAP are pure moderation, whereas TECHCAP can weaken the impact of PROINV on firm performance.Research limitations/implicationsThis research can provide empirical results that firms in Indonesia must adapt to meet the needs of society in creating PROINVs and technological innovations to maintain a sustainable national economy. And then, this research provides the understanding that high TECHCAP can create sustainable PROINVs that can affect firm performance.Originality/valueThe novelty in this study researchers added variable moderation of technological capabilities to the model of the effect of PROINV on firm performance. A firm with high technological capabilities will be balanced with good research and development activities to create a long-term and sustainable firm orientation.

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产品创新、企业绩效和技术能力的调节作用

目的本研究旨在提供证据，证明创造产品创新（PROINV）的企业可以提高印尼企业的绩效。然后，这项研究还提供了证据，证明具有高技术能力的公司可以缓和PROINV对印度尼西亚公司业绩的影响。设计/方法/方法基于披露研发支出的公司，本研究中的样本数量为2015-2020年期间的261份年度报告。研究人员使用了STATA 14.0的适度回归分析（MRA）估计值。结果表明，PROINV显著影响企业绩效，而技术能力（TECHCAP）则没有。然后TECHCAP可以缓和PROINV对业绩公司的影响。这项研究表明，TECHCAP是纯粹的适度性，而TECHCAP可以削弱PROINV对企业绩效的影响。研究局限性/含义这项研究可以提供经验结果，印尼企业必须适应社会需求，创建PROINV和技术创新，以维持可持续的国民经济。然后，这项研究提供了一种理解，即高技术支持率可以创造可持续的PROINV，从而影响企业绩效。原创性/价值本研究的新颖性研究人员在PROINV对企业绩效影响的模型中增加了技术能力的可变调节。一个具有高技术能力的公司将与良好的研发活动相平衡，以创建一个长期和可持续的公司定位。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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