ANALISA PENGARUH ACTIVITY BASED COSTING TERHADAP KEUNGGULAN BERSAING DAN KINERJA ORGANISASI

Rendy Rendy(1*),


(1) 
(*) Corresponding Author

Abstract


Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh penggunaan Activity Based Costing terhadap keunggulan bersaing dan kinerja perusahaan di perusahaan yang berada di Surabaya. Variabel Activity Based Costing diukur dari tujuh indikator, yaitu top management support, competition, performance evaluation and compensation, training, non-accounting ownership, resources, dan consesus and clarity of objective. Variabel keunggulan bersaing diukur dari lima indikator, yaitu harga, kualitas, delivery dependability, inovasi produk, dan time to market. Sedangkan variabel kinerja perusahaan akan diukur dari dua indikator, yaitu kinerja keuangan dan kinerja operasional. Jenis data yang digunakan dalam penelitian ini adalah data kuantitatif, yaitu data yang diukur dalam 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 dengan menggunakan partial least square menyimpulkan bahwa Activity Based Costing berpengaruh terhadap keunggulan bersaing, Activity Based Costing berpengaruh terhadap kinerja perusahaan, dan keunggulan bersaing berpengaruh terhadap kinerja perusahaan.


Keywords


Activity Based Costing, keunggulan bersaing, kinerja perusahaan

Full Text:

PDF

References


Agha, S. (2012). Effect of Core Competence on Competitive Advantage and Organizational Performance. International Journal of Business and Management, 7(1), 192-204.

Antony, J.P. & Bhattacharyya, S. (2010). Measuring organizational performance and organizational excellence of SMEs-Part 2: an empirical study on SMEs in India. Measuring Business Excelence, 14(3), 42-52.

Baykasoglu, A. & Kaplanoglu, V. (2008). Application of Activity Based Costing to a land transportation company: A case study. Int. J. Production Economics 116, 308-324.

Bergman, R.L. (1995). Integrating marketing, operations, and purchasing to create value. Omega 23(2), 159–172.

Bjornenak, T. & Mitchell, F. (1999). A Study of the Development of the Activity-Based Costing Journal Literature 1987-1998, Working Paper, University of Pittsburgh.

Blocher, E.J., Edward J., Chen, K.H., Cokins, G., & Lin. T.W. (2005). Manajemen Biaya: Penekanan Strategis. (Edisi Ketiga). Jakarta: Salemba Empat.

Bogdanoiu, C., (2009). Activity Based Cost From The Perspective Of Competitive Advantage. Journal Of Applied Economic Sciences, 4(7), 5-11.

Chongruksut, W. (2002). The Adoption Of Activity-Based Costing In Thailand. Unpublished undergraduate thesis, School Of Accounting Finance. Victoria University.

Chen, Y.C., Leu, D.J., & Chiou, H.C. (2006). The Impact of E-Supply Chain Capability On Competitive Advantage And Organizational Performance. International Journal of Electronic Business Management, 4(5), 419-427.

Daft, R.L. (2000). Organization Theory and Design. (7th ed.). U.S.A: South-Western College Publishing, Thomson Learning.

Dicky, Yoanes dan Martusa, Riki. (2011). Penerapan Activity Based Costing (ABC) System Dalam Perhitungan Profitabilitas Produk. Jurnal Akuntansi, 3(1), 69-89.

Garrison, R.H., Noreen, E.W., Brewer, P.C. (2006). Akuntansi Manajerial (11th ed). Jakarta: Salemba Empat.

Ghozali, Imam. (2011). Structural equation modelling metode alternatif dengan Partial Least Square. Semarang: Badan Penerbit Universitas Diponegoro.

Hasson, D., & Arnetz, B. B. (2005). Validation and findings comparing VAS vs. likert scales for psychosocial measurements. International Electronic Journal of Health Education, 8, 178-192.

Hilton, R. W., Michael, M.W., & Frank, S.H. (2003). Cost Management: Strategies for Business Decisions. New York: The McGraw Hill Companies Inc.

Jahanshahi, A.A., Rezaei, M., Nawaser, K., Ranjbar, V., & Pitamber, B.K. (2012). Analyzing the effects of electronic commerce on organizational performance: evidence from small and medium enterprises. African Journal of Business Management, 6(15), 6486-6496.

Kennedy, T. & Affleck-Graves, J. (2001). The Impact Of Activity Based Costing Techniques On Firm Performance. Journal Of Management Accounting Research, 13, 12-45.

Kim, Y.W & Ballard, G., (2001). Activity Based Costing And Its Application To Lean Construction. Proceedings of the 9th annual conference of the International Group for Lean Cosntruction. Singapore: The University of Singapore.

Lemeshow, S., David W.H.Jr. (1997). Besar Sampel Dalam Penelitian Kesehatan. Yogyakarta: Gadjahmada University Press.

Li, S., Ragu-Nathan, B., Ragu-Nathan, T.S., dan Rao, S.S. (2006). The impact of supply chain management practices on competitive advantage and organizational performance. The International Journal of Management Science, 107-124.

Marismiati. (2011). Penerapan Metode Activity-Based Costing System Dalam Menentukan Harga. Jurnal Ekonomi dan Informasi Akuntansi (Jenius), 1(1), 22-45.

Porter, M.E. (1985). Competitive Advantage Creating and Sustaining Superior Performance. New York: The Free Press.

Reimann & Benard C. (1990). The ABC of Accounting of Value Creation, ABI/INFORM Research, 33-34.

Rogers, E.W. & Wright, P.M. (1998). Measuring Organizational Performance in Strategic Human Resource Management: Looking Beyond the Lamppost. CAHRS Working Paper Series, 135.

Segovia, J.J., Khataie, A.H. (2011). The Financial Performance Effects of Activity-Based Costing/Management In The Telecommunications Industry. Society of Interdisciplinary Business Research, 1-6.

Siswanto. (2004). Activity Based Costing Sebagai Metode Alternatif Meraih Keunggulan Kompetitif. Jurnal Pendidikan Akuntansi Indonesia, 3(1), 71-77.

Sugiyono. (2012). Metode penelitian bisnis (pendekatan kuantitatif, kualitatif, dan R&D). Bandung: Penerbit Alfabeta.

Sumarsid. (2011). Pendekatan Metode Activity Based Costing Pada Perencanaan Harga Pokok Produksi Untuk Memperoleh Keunggulan Bersaing. Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan “Optimal”, 5(1), 71-90.

Supriyono. (1997). Akuntansi Biaya dan Akuntansi Manajemen Untuk Teknologi Maju dan Globalisasi (Edisi 1). Yogyakarta: BPFE-Yogyakarta.

Tandiontong, Mathius. & Lestari, Ardisa. (2011). Penerapan Activity-Based Costing System Dalam Perhitungan Harga Pokok Terhadap Peningkatan Profitabilitas Perusahaan (Study Kasus pada PT Retno Muda Pelumas Prima Tegal). Akurat Jurnal Ilmiah Akuntansi, 5.

Tracey, M., Vonderembse, M.A., dan Lim, J.S. (1999). Manufacturing technology and strategy formulation: keys to enchancing competitiveness and improving performance. Jurnal of Operations Management 17, 411-428.

Wijayanti, Ratna. (2011). Penerapan Activity-Based Costing Sysyem Untuk Menentukan Harga Pokok Produksi Pada PT. Industri Sandang Nusantara Unit Patal Secang. Yogyakarta: Universitas Negeri Yogyakarta.

Zaman, M. (2009). The Impact Of Activity Based Costing On Firm Performance: The Australian Experience. International Review Of Business Research Papers, 5(4), 200-208.


Refbacks

  • There are currently no refbacks.