skala numerik (angka). Populasi penelitian adalah semua perusahaan yang menggunakan metode perhitungan Activity Based Costing di Surabaya yang tidak diketahui jumlahnya. Sampel penelitian berjumlah 100 perusahaan yang menggunakan Activity Based Costing di Surabaya. Hasil penelitian yang dilakukan de

Content Provider	Semantic Scholar
Author	Devie, Rendy Dan
Copyright Year	2013
Abstract	This Research was conducted in order to know if there is an influence in the use of Activity Based Costing towards competitive advantage and firm performance in Surabaya. The Activity Based Costing variabels were measured by seven indicators, namely top management support, competition, performance evaluation and compensation, training, non-accounting ownership, resources, and consesus and clarity of objective. The competitive advantage variabels measured by five indicators, namely price, quality, delivery dependability, product innovation, and time to market. While the firm performance variabels will be measured by two indicators, namely financial performance and operational performance. The data used in this research was quantitative data, which were data in the numerical scale. The population of this research were all firms in Surabaya that used Activity Based Costing method. The samples of the research were 100 firms in Surabaya that use Activity Based Costing. Based on the Partial Least Square that used in analyzing the data, the result showed that Activity Based Costing have influence towards competitive advantage, the Activity Based Costing have influence towards organizational performance, and competitive advantage have influence towards the organizational performance. Keyword : Activity Based Costing, competitive advantage, firm performance
File Format	PDF HTM / HTML
Alternate Webpage(s)	https://media.neliti.com/media/publications/189964-ID-analisa-pengaruh-activity-based-costing.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article