Dampak Mediasi Market-Driven Costing Terhadap Hubungan Intensitas Persaingan dan Karakteristik Pelanggan dengan Kinerja Keuangan

Authors

  • Bambang Tjahjadi Fakultas Ekonomi dan Bisnis, Universitas Airlangga Jl. Airlangga 4-6, Surabaya 60286
  • Noorlailie Soewarno Fakultas Ekonomi dan Bisnis, Universitas Airlangga Jl. Airlangga 4-6, Surabaya 60286

:

https://doi.org/10.9744/jak.16.2.102-112

Keywords:

Market-driven costing, customer characteristics, competitive intensity, financial performance

Abstract

The financial performance of organizatios is crucial to stockholders since most organizations are expected to generate margin in order to finance its growth. This study focuses on hospital organization because competitive intensity among hospitals in Surabaya tends to be higher and higher. Some local and foreign investors have invested aggressively in hospital business. The characteristics of healthcare customers are also dynamic in nature because of the information era. Healthcare customers are more sophisticated, knowledgable, and demanded. This study empirically investigates the mediating effect of market-driven costing on competitive intensity-customer characteristics-financial performance relationships. Thirty nine managers participated in this study. Result of the study shows that (1) market-driven costing fully mediates competitive intensity-financial performance relationship, and (2) market-driven costing fully mediates customer characteristics-financial performance relation­ship.

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Published

2015-07-27

How to Cite

Tjahjadi, B., & Soewarno, N. (2015). Dampak Mediasi Market-Driven Costing Terhadap Hubungan Intensitas Persaingan dan Karakteristik Pelanggan dengan Kinerja Keuangan. Jurnal Akuntansi Dan Keuangan, 16(2), 102-112. https://doi.org/10.9744/jak.16.2.102-112

Issue

Vol. 16 No. 2 (2014): NOVEMBER 2014

Section

Articles

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