Pengaruh Variabel-Variabel Kontinjensi terhadap Penggunaan Akuntansi Manajemen Strategis dan Dampaknya terhadap Kinerja

Abstract

This study aims to analyze the influence of contingency variables on the use of Strategic Management Accounting (SMA) and its impact on organizational performance, particularly in medium-sized business in North Sumatra Province. The contingency variables tested include company size, environmental uncertainty, competition intensity, market orientation, strategy typology, corporate culture, organizational structure, accountant participation in decision-making, and top management characteristics. The theoretical framework of this study is based on Contingency Theory as a grand theory, supported by middle theories (Dynamic Capability Theory, Goal Setting Theory, Resource-Based View) and several applied theories (Neo-Institutional Framework, Upper Echelons Theory). The research method used a quantitative approach with Structural Equation Modeling (SEM) analysis assisted by SmartPLS, and supported by qualitative analysis through data visualization with NVivo 12 Plus. The results of the study indicate that several contingency variables have a significant effect on the use of AMS, including company size, environmental uncertainty, market orientation, organizational culture, organizational structure, accountant participation, and top management characteristics. However, the intensity of competition and strategy typology do not show a significant effect. Furthermore, the use of AMS has been proven to have a positive effect on MSME performance. This study provides a theoretical contribution in the form of strengthening the contingency perspective in AMS studies, as well as a practical contribution to MSMEs in Indonesia in adopting strategic management accounting practices to improve competitiveness and performance. In addition, this study fills a gap in the literature by presenting empirical evidence in the context of developing countries post-COVID-19 pandemic