The Effect of Authentic Leadership, Organizational Learning and Technological Innovation on Company Performance With Strategic Management Accounting As An Intervening Variable (Empirical Study on Banking in Banten Province)

Nadya Safira Aprinovita, Imam Abu Hanifah, Fara Fitriyani

Abstract


This study aims to examine the effect of Authentic Leadership, Organizational Learning, Technological Innovation on Company Performance with Strategic Management Accounting as an intervening variable. The type of this study was quantitative, data collected by using primary data and questionnaires to obtained the information from the respondents, they were Middle Manager who worked in Main-Branch Office of Banking in Banten Province. The analytical method used Structural Equation Modelling (SEM) with Partial Least Square (PLS) Path Modelling with SmartPLS 3.0 anlysis tools. The result of this study were 1) Authentic Leadership had no effect on Strategic Management Accounting. 2) Organizational Learning had positive and significant effect on Strategic Management Accounting. 3) Technological innovation had positive and significant effect on Strategic Management Accounting. 4) Authentic Leadership had positive and significant effect on Company Performance. 5) Organizational Learning has positive and significant effect on Company Performance. 6) Technological Innovation had positive and significant effect on Company Performance. 7) Strategic Management Accounting had no effect on Company Performance. 8) Authentic Leadership had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 9) Organizational Learning had no effect on Company Performance through Strategic Management Accounting as an intervening variable. 10) Technological Innovation had no effect on Company Performance through Strategic Management Accounting as an intervening variable

Keywords


Authentic Leadership; Organizational Learning; Technological Innovation; Strategic Management Accounting; Company Performance

Full Text:

PDF

References


Adeniran, A. O., & Obembe, O. E. (2020). The significance of strategic management accounting on the performance of transport businesses in Nigeria. Insights into Regional Development, 2(3), 677–688. https://doi.org/10.9770/ird.2020.2.3(5)

Adriansyah, A. (2019). Adriansyah, A. A., Authentic Leadership, Komitmen Afektif dan Job Resourcefullness... ISSN: 2460 - 8114 ( print ) 2656 - 6168 ( online ). 5(3), 131–144.

Agustia, D. (2020). Innovation, Environmental Management Accounting, Future Performance: Evidence In Indonesia. 9(2), 199–212.

Ah Lay, T., & Jusoh, R. (2017). Organizational Capabilities, Strategic Management Accounting and Firm Performance. Jurnal Akuntansi Dan Keuangan Indonesia, 14(2), 222–246. https://doi.org/10.21002/jaki.2017.12

Alamri, A. M. (2018). Association between strategic management accounting facets and organizational performance. Baltic Journal of Management, 14(2), 212–234. https://doi.org/10.1108/BJM-12-2017-0411

Azmi, Z., & Harti, I. D. (2021). Pengaruh Akuntansi Manajemen Strategik dan Kapabilitas Organisasional Terhadap Kinerja Organisasi. Ekonomis: Journal of Economics and Business, 5(1), 266. https://doi.org/10.33087/ekonomis.v5i1.309

Banten, B. P. (2022). Provinsi Banten Dalam Rangka Banten Province in Figures 2022. BPS Provinsi Banten. Diakses pada 17 Juni 2022, dari https://banten.bps.go.id/

Beatriz, I., & Tarigan, J. (2018). Pengaruh Organization Learning Terhadap Competitive Positioning Melalui Intensitas Penggunaan Sistem Informasi Akuntansi Pada Studi Kasus Perusahaan Non Manufacturing. 446–455.

Bistrova, J., Lace, N., Tamošiūnienė, R., & Kozlovskis, K. (2017). Does firm’s higher innovation potential lead to its superior financial performance? Case of CEE countries. Technological and Economic Development of Economy, 23(2), 375–391. https://doi.org/10.3846/20294913.2016.1266411

Cahyani, D. I. (2015). Kinerja Lembaga Keuangan Bank Syariah Di Indonesia Dian Indah Cahyani. Jurnal Akuntansi Dan Pajak, 15(02), 62–67.

Cemal Zehir, İsa Hemedan, Yasin Şehitoğlu, E. E. (2019). The Relation Between Authentic Leadership, Business Capabilities And Business Performance.

Delić, M., Slåtten, T., Milić, B., Marjanović, U., & Vulanović, S. (2017). Fostering learning organisation in transitional economy – the role of authentic leadership and employee affective commitment. International Journal of Quality and Service Sciences, 9(3–4), 441–455. https://doi.org/10.1108/IJQSS-02-2017-0012

Emiaso, Dheseviano dan Egbunike, A. P. (2018). Strategic Management Accounting Practices and Return on Equity of Quoted Manufacturing Firms in Nigeria. Journal of Accounting and Financial Management, 4(1), 10–18. https://seahipaj.org/journals-ci/dec-2021/IJBLR/full/IJBLR-D-11-2021.pdf

Evangelos Psomas, Dimitrios Kafetzopoulos, K. G. (2017). Article information : Organizational culture as determinant of product innovation. TQM Journal, 30(1), 54–73.

Faradiza, S. A. (2018). Kinerja Perusahaan Dan Keselarasan Strategi Dengan Intensitas Persaingan Dan Kecanggihan Praktik Akuntansi Manajemen. Akuntabilitas, 11(2). https://doi.org/10.15408/akt.v11i2.8803

G.H. Watson. (2002). Peter F. Drucker: delivering value to customers. Measuring Business Excellence, 35(5). https://doi.org/https://doi.org/10.1108/mbe.2002.26706dae.007

Ghozali, I. (2008). Structural Equation Modelling, Edisi II. Universitas Diponegoro.

Ghozali, I., Latan, & Hengky. (2017). Partial Least Square: Konsep, Metode, dan Aplikasi menggunakan program WarpPLS 5.0 (Edisi ke-3). Badan Penerbit Universitas Diponogoro.

Hanaysha, J. R. (2020). Innovation Capabilities and Authentic Leadership: Do They Really Matter to Firm Performance? Journal of Asia-Pacific Business, 21(4), 271–290. https://doi.org/10.1080/10599231.2020.1824523

Irwan, & Adam, K. (2015). Metode Partial Least Square (PLS) dan Terapannya (Studi Kasus: Analisis Kepuasan Pelanggan terhadap Layanan PDAM Unit Camming Kab. Bone). Jurnal Teknosains, 9(1), 53–68.

Keuangan, O. J. (2022a). Daftar Pusat Bank Umum Dan Syariah Otoritas Jasa Keuangan. OJK. Diakses pada 9 September 2022, dari https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/Pages/Daftar-Alamat-Kantor-Pusat-Bank-Umum-Dan-Syariah.aspx

Keuangan, O. J. (2022b). Statistik Perbankan Indonesia. OJK. Diakses pada 5 Agustus 2022, dari https://www.ojk.go.id/id/kanal/perbankan/data-dan-statistik/statistik-perbankan-indonesia/default.aspx

Kusuma, A., Purwanto, H., & Utama, P. (2021). Pengaruh inovasi terhadap kinerja karyawan dengan self efficacy sebagai moderasi. Jurnal Ekonomi Dan Bisnis Islam, 23(2), 302–309.

Kyoungshin Kim Karen E. Watkins Zhenqiu (Laura) Lu. (2017). The Impact of a Learning Organization on Performance: Focusing on Knowledge Performance and Financial Performance. European Journal of Training and Development,. http://dx.doi.org/10.1108/EJTD-01-2016-0003

Madhoun, D. K. Al. (2020). Effects of Modern Strategic Management Accounting Techniques on Performance of Commercial Banks in Palestine : An Empirical Study. c, 35–48. https://doi.org/10.32996/jefas

Mayora Margaretha, E. P. (2019). Pengaruh Kepemimpinan Transformasional Dan Kepemimpinan Otentik Terhadap Niat Keluar Karyawan Dengan Mediasi Komitmen Afektif. Journal of Business and Applied Management, 12(2), 155–201. https://doi.org/10.30813/jbam.v12i2.1824

Mohammad, H. I. (2019). Mediating effect of organizational learning and moderating role of environmental dynamism on the relationship between strategic change and firm performance. Journal of Strategy and Management, 12(2), 275–297. https://doi.org/10.1108/JSMA-07-2018-0064

Pasch, T. (2019). Strategy and innovation: the mediating role of management accountants and management accounting systems’ use. Journal of Management Control, 30(2), 213–246. https://doi.org/10.1007/s00187-019-00283-y

Petera, P., Wagner, J., & Šoljaková, L. (2020). Strategic management accounting and strategic management: The mediating effect of performance evaluation and rewarding. International Journal of Industrial Engineering and Management, 11(2), 116–132. https://doi.org/10.24867/IJIEM-2020-2-258

Phornlaphatrachakorn, K. (2019). Effects of transformational leadership, organisational learning and technological innovation on strategic management accounting in thailand’s financial institutions. Asian Journal of Business and Accounting, 12(1), 165–188. https://doi.org/10.22452/ajba.vol12no1.6

Pradhan, D., Swain, P. K., & Dash, M. (2018). Effect of management accounting techniques on supply chain and firm performance – an empirical study. International Journal of Mechanical Engineering and Technology, 9(5), 1049–1057.

PT Bank Pembangunan Daerah Banten, T. (2021). Laporan Keberlanjutan. Bank Banten. Diakses pada 20 Juli 2022, dari https://www.bankbanten.co.id/assets/uploads/2021/12/RAKB-2022-202629-Nov-Approval-Dir-n-Kom-Fin.pdf

Rahayu, L. L., & Dr. Rapina, SE, M.Si., Ak., C. (2017). The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System. GATR Accounting and Finance Review, 2(3), 58–63. https://doi.org/10.35609/afr.2017.2.3(8)

Rays, M., Aryati, T., & Augustine, Y. (2022). Investing the effect of learning organization, organizational culture, company reputation on organizational performance. Technium Social Sciences Journal, 37, 265–286.

Richard Morris, P. C. T. (2018). The Determinants Of Voluntary Strategy Disclosure: An International Comparison. Accounting Research Journal.

Sari, N., & Gantino, R. (2022). Peran Akuntansi Manajemen Lingkungan dalam Memediasi Inovasi Ramah Lingkungan pada Nilai Perusahaan Terhadap Perusahaan di BEI. Owner: Riset & Jurnal Akuntansi, 6(3), 1377–1389. https://doi.org/10.33395/owner.v6i3.974

Situmorang, C. V., & Simanjuntak, A. (2021). Pengaruh Strategic Management Accounting dalam Memediasi Pengaruh Orientasi Pasar, dan Kualitas Pimpinan terhadap Kinerja Keuangan. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 7(2), 100–108. https://doi.org/10.31289/jab.v7i2.4312

Sugiyarti, L., & Asmilia, N. (2020). Managerial Performance: the Mediating Role of Strategy Management Accounting Techniques on Competitive Advantage and Organization Performance. Eaj (Economics and Accounting Journal), 3(2), 80. https://doi.org/10.32493/eaj.v3i2.y2020.p80-89

Sugiyono. (2007). Metode Penelitian Kuantitatif Kualitatif dan R&D. Alfabeta.

Sukmana, P. H., & Harymawan, I. (2018). Peranan Gaya Kepemimptinan Terhadap Kinerja Manajerial Dengan Variabel Moderasi Sistem Akuntansi Manajemen, Strategi Bisnis Dan Ketidakpastian Lingkungan. Ihtiyath : Jurnal Manajemen Keuangan Syariah, 2(1), 57–77. https://doi.org/10.32505/ihtiyath.v2i1.686

Supriyatna, A., Rahayu, A., & Sugiharto, M. D. (2018). Good Corporate Governance and Bank Performance : A Balanced Scorecard Approach. Jurnal Riset Akuntansi Dan Keuangan, 6(3), 481–496. https://doi.org/10.17509/jrak.v4i3.4670

Susanto, Y. V. (2015). Analisis Pengaruh Kepemimpinan dan Kemampuan Kerja Karyawan Terhadap Terjadinya Organizational Citizenship Behavior (OCB) di Restoran Hachi-Hachi Tunjungan Plaza Surabaya. 166–178.

Suwarno, & Bramantyo, R. Y. (2019). Pengaruh Gaya Kepemimpinan Terhadap Kinerja Organisasi. Majalah Ilmiah UNIKOM, 16(2), 185–188. https://doi.org/10.34010/miu.v16i2.1361

Turner, M. J., Way, S. A., Hodari, D., & Witteman, W. (2017). Hotel property performance: The role of strategic management accounting. International Journal of Hospitality Management, 63, 33–43. https://doi.org/10.1016/j.ijhm.2017.02.001

Winbaktianur, W., & Sutono, S. (2019). Kepemimpinan Otentik Dalam Organisasi. Al-Qalb : Jurnal Psikologi Islam, 10(1), 71–78. https://doi.org/10.15548/alqalb.v10i1.830

Xu, J., Shang, Y., Yu, W., & Liu, F. (2019). Intellectual capital, technological innovation and firm performance: Evidence from China’s manufacturing sector. Sustainability (Switzerland), 11(19), 1–16. https://doi.org/10.3390/su11195328




DOI: http://dx.doi.org/10.35448/jrat.v16i1.19079

Refbacks

  • There are currently no refbacks.


pISSN 1979-682X    eISSN 2528-7443

Creative Commons License

Jurnal Riset Akuntasi Terpadu (JRAT) is licensed under a Creative Commons Attribution 4.0 International License