Analysis of Strategic Costing Effect towards University Performance with Competitive Advantage as Mediating
Abstract. This study aims to examine the effect of Strategic Costing on
organizational performance through competitive advantage as moderating
variables in private universities in the city of Pekanbaru. The samples in this
study are 39 universities in the city of Pekanbaru. This research deploysa survey
by distributing questionnaires to the head of the finance department and then the
data is processed using path modeling analysis techniques with PLS tools. From
the research conducted, the researchers found that strategic costing directly
affects the performance of universities and indirectly competitive advantage
mediates the strategic costing relationship to the performance of universities in
the city of Pekanbaru.
All material contained in this site is protected by law. It is prohibited to quote part or all of the contents of this website for commercial uses without the approval of the board of editors of this journal.
If you find one or more articles contained in CELSciTech that violate or potentially infringe your copyright, please report to us, via email to Principle Contact.
The formal legal aspect of access to any information and articles contained in this journal site refers to the terms of the Creative Commons Attribution-ShareAlike (CC BY-SA).
All information contained in CELSciTech is academic. CELSciTech is not responsible for any losses incurred by misuse of information from this site.