Analysis of Strategic Costing Effect towards University Performance with Competitive Advantage as Mediating

  • E Marlina Faculty of Economics and Business, Muhammadiyah University of Riau
  • H A Ardi
  • S Samsiah

Abstract

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.

Downloads

Download data is not yet available.
Published
2018-10-19
Abstract views: 95 , pdf downloads: 258