The Effect of Management Accounting Systems and Enterprise Risk Management to Organizational Performance with a Competitive Advantage as an Intervening Variable

Asti Damayanti, Yvonne Augustine


The purpose of this paper is to examine the effect of management accounting systems (MAS) and enterprise risk management (ERM) to organizational performance (OP) with a competitive advantage (CA) as an intervening variable. The research method involved administrating a questionnaire to all company in Jakarta. The respondents were all staff in the company with minimum education as a college with economic basic. The significant findings on the effect of ERM in OP, while MAS have not to effect to OP and CA cannot be mediating the correlation between ERM to OP and MAS to OP. The limitation of the study is used as a general research object to fulfill the questionnaire. Future studies could use more specific research object. The implication of this study is the regulating body could consider making a regulated to implementing ERM to all company not only financial institutions.

Keywords: Management Accounting Systems, Enterprise Risk Management, Competitive Advantage, and Organizational Performance.

DOI: 10.7176/EJBM/11-12-07

Publication date: April 30th 2019


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