Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems

Authors

  • Desrir Miftah Departement of Accounting, State Islamic University of Sultan Syarif Kasim Riau Jalan HR. Soebrantas Km. 15 No. 155, Panam, Kec. Tampan, Kota Pekanbaru, Riau, 28293
  • Julina Departement of Accounting, State Islamic University of Sultan Syarif Kasim Riau Jalan HR. Soebrantas Km. 15 No. 155, Panam, Kec. Tampan, Kota Pekanbaru, Riau, 28293

DOI:

https://doi.org/10.21632/irjbs.13.2.189-200

Keywords:

Company performance, Innovation, Management accouting information systems

Abstract

This study attempt to determine the direct effect of innovation on company performance and its indirect effect through Management 
Accounting Information Systems (MAIS) as an mediating/intervening variable. Samples were managers in the manufacturing industry that produces Crude Palm Oil (CPO) operating in Riau Province. Data collected through questionnaires and processed using SEM-PLS. The results found that innovation affects firm performance. Management Accounting Information Systems mediates the effect of innovation and firm performance. Research on MAIS as intervening variable in the palm oil industry was first carried out especially in Indonesia. Innovations made by company through a good Management Accounting Information System will improve the performance of CPO producing company

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Submitted

10/28/2024

Published

08/20/2020

How to Cite

Miftah, D. (2020). Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems (Julina , Trans.). International Research Journal of Business Studies, 13(2), 189-200. https://doi.org/10.21632/irjbs.13.2.189-200

Issue

Vol. 13 No. 2 (2020): August-November 2020

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Copyright (c) 2020 Desrir Miftah, Julina

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

How to Cite

Miftah, D. (2020). Does Innovation Affect Company Performance? Exploring the Mediation Effects of Management Accounting Information Systems (Julina , Trans.). International Research Journal of Business Studies, 13(2), 189-200. https://doi.org/10.21632/irjbs.13.2.189-200