影响制造企业财务绩效的或有因素——以印度尼西亚东爪哇为例

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2018-06-28 DOI:10.22452/AJBA.VOL11NO1.5

H. Hariyati, B. Tjahjadi

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引用次数: 8

摘要

手稿类型：研究论文。研究目的：本研究旨在考察创新战略、管理会计信息系统和内部业务流程绩效等情境变量如何影响印度尼西亚东爪哇制造业公司的财务绩效。设计/方法/方法：本研究采用定量方法来解释变量之间的关系。收集了135名管理人员的数据，然后通过偏最小二乘法进行分析。研究发现：结果表明，管理会计信息系统和业务流程绩效在一定程度上中介了创新战略与财务绩效的关系。理论贡献/原创性：本研究通过调查管理会计信息系统和内部业务流程绩效作为创新战略和企业财务绩效之间的中介变量的作用，扩展了先前的工作。从业者/政策含义：本研究深入了解了管理会计信息系统和内部业务流程绩效如何影响创新战略和财务绩效。研究结果表明，管理者需要改进其会计系统的设计和实施以及内部业务流程绩效。这一举措可以支持公司的创新战略，从而影响公司的财务业绩。这项研究得出的启示证明了两件事：（1）企业需要在产品和工艺创新方面更加积极主动，以便在全球市场上保持竞争力；（2）知识经济时代，管理者需要开发管理会计信息系统等无形资产。研究局限性：本研究侧重于印度尼西亚东爪哇省的制造公司，因此，研究结果的普遍适用性可能受到限制。未来的研究需要纳入更大、更多样的样本。这项研究没有考虑公司的业务生命周期，因此，可能没有捕捉到公司财务业绩的全部影响。关键词：财务绩效，创新战略，内部业务流程绩效，管理会计信息系统。JEL分类：M41

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Contingent Factors Affecting the Financial Performance of Manufacturing Companies: The Case of East Java, Indonesia

Manuscript type: Research paper. Research aims: This study aims to examine how contextual variables which include innovation strategy, management accounting infor- mation system and internal business process performance affect the financial performance of manufacturing companies in East Java, Indonesia. Design/ Methodology/ Approach: This study employs a quantitative approach to explain the relationship among the variables. The data of 135 managers were collected and then analysed through the partial least squares (PLS) approach. Research findings: Results show that management accounting infor- mation system and business process performance partially mediate the innovation strategy-financial performance relationship. Theoretical contributions/ Originality: This study expands on pre- vious works by investigating the roles of management accounting information system and internal business process performance as mediating variables between innovation strategy and firm’s financial performance. Practitioner/ Policy implications: This study provides insights into how management accounting information system and internal busi- ness process performance impact innovation strategy and financial performance. The results imply that managers need to improve the design and implementation of their accounting system and their internal business process performance. This initiative can support the firm’s innovation strategy which impacts on the firm’s financial performance. The implications drawn from this study justify two things: (1) firms need to be more proactive in their product and process innovations so as to remain competitive in the global market; and (2) managers need to develop intangible assets such as a management accounting information system in the era of knowledge economy. Research limitation: This study focusses on the manufacturing companies of the East Java Province of Indonesia therefore, general- isability of the findings may be restricted. Future studies need to incorporate larger and more diverse samples. This study did not consider the companies’ business life cycle hence, the full impact of the firms’ financial performance may not have been captured. Keywords: Financial Performance, Innovation Strategy, Internal Business Process Performance, Management Accounting Information System. JEL Classification: M41

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.