Peran Strategic Management Accounting dalam Memediasi Pengaruh Faktor-Faktor Internal dan Eksternal terhadap Kinerja Organisasi pada Perusahaan Manufaktur di Sumatera Utara

Abstract

This study aims to analyze and see the influence of internal and external factors that affect organizational performance in manufacturing companies in North Sumatra Province and assess Strategic Management Accounting as a mediation. The problem that occurs is that the utilization of internal and external factors such as organizational strategy, organizational size, business risk, human capital, and environmental uncertainty is still not maximally utilized to increase the organizational performance of manufacturing companies operating in North Sumatra. This research is a quantitative research with primary data. Data collection techniques using a questionnaire. The data analysis technique used statistical analysis based on partial least squares (PLS). The results of the study found that organizational strategy and business risk had a negative effect on organizational performance, organizational size and human capital had no effect on organizational performance, perceived environmental uncertainty and strategic management accounting had an effect on organizational performance, and perceived environmental uncertainty had no relationship with organizational strategy. After being mediated by strategic management accounting, only organizational strategy and organizational size have a positive effect on organizational performance. The strategic management accounting variable is able to mediate the influence of internal and external factors on organizational performance.