Pengaruh Manajemen Pengetahuan Enablers, Jejaring, dan Kepemimpinan Kualitas pada Strategic Costing sebagai Teknik Akuntansi Manajemen Strategik dan Dampaknya terhadap Kinerja Rumah Sakit di Provinsi Riau

Abstract

This study examines the influence of culture, structure, and information technology support: knowledge management enablers, quality leadership, and involvement in networks on strategic costing. Next, examine the influence of culture, structure, information technology support, knowledge management enablers, quality leadership, and network involvement on hospital performance. This research also examines strategic costing variables as mediators of the influence of culture, structure, information technology support, quality leadership, and network involvement on hospital performance. The research uses a quantitative approach; the primary data is obtained by distributing questionnaires. The sample for this research consisted of 204 respondents from relevant hospital leaders in Riau Province. Data analysis techniques were carried out using partial least squares (PLS). The research results prove that information technology support, quality leadership, and network involvement influence strategic costing. Culture variables, information technology support, and quality leadership positively affect hospital performance. Furthermore, strategic costing variables mediate the influence of information technology support variables and network involvement on hospital performance. This research emphasizes information technology support variables that influence strategic costing and impact hospital performance. However, this research shows that cultural and structural variables do not affect strategic costing. Cultural variables and involvement in the network do not affect hospital performance.