Organizational Culture, Management Accounting Information, Innovation Capability and SME Performance

Authors

  • Mitsalina Tantri Universitas Muhammadiyah Jakarta
  • Andry Priharta Universitas Muhammadiyah Jakarta
  • Siti Hamidah Universitas Muhammadiyah Jakarta
  • Luqman Hakim Universitas Muhammadiyah Jakarta
  • M. Nur A. Birton Universitas Muhammadiyah Jakarta

DOI:

https://doi.org/10.21009/JOBBE.006.2.07

Keywords:

organizational culture, accounting information management, innovation capability, SME performance

Abstract

In accordance with the theories of organizational culture, innovation diffusion and TAM, this study examines the relationship between organizational culture, management accounting information, innovation capability and company performance in small and medium enterprises (SMEs) in the city of South Tangerang. Data for the study were collected through a questionnaire survey of a sample of 160 top and middle level managers in SMEs. The results obtained reveal that organizational culture has a significant positive effect on company performance. In addition, the results show that the use of management accounting information and innovation capability has no significant effect on firm performance.

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Published

2023-03-28

How to Cite

Tantri, M., Priharta, A., Hamidah, S., Hakim, L., & A. Birton, M. N. (2023). Organizational Culture, Management Accounting Information, Innovation Capability and SME Performance. Journal of Business and Behavioural Entrepreneurship, 6(2), 82–103. https://doi.org/10.21009/JOBBE.006.2.07

Issue

Vol. 6 No. 2 (2022): Journal of Business and Behavioural Entrepreneurship

Section

Articles