Dampak Mediasi Market-Driven Costing Terhadap Hubungan Intensitas Persaingan dan Karakteristik Pelanggan dengan Kinerja Keuangan
Keywords:Market-driven costing, customer characteristics, competitive intensity, financial performance
AbstractThe 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.
Baum, J. A. C. & Korn, H. J. (1999). Dynamics of Dyadic Competition, Strategic Management Journal, 251 – 278.
Cool, K., Binberd, B. L., Young, M.N., & Toss L. K. (1995). The Relative Impact of Actual and Potential Rivalry on Firm Profitability in the Pharmaceutical Industry, Strategic Management Journal 20, 1–14.
Cooper, R. & Slagmulder, R. (1997). Factors Influencing the Target Costing Process: Lessons from Japanese Practice. Unpublished Research.
Cooper, R. & Tanaka, T. (1996). Toyota Motor Corporation, Harvard Business School Case.
Gatignon, H. (1984). Competition as Moderator of the Effect of Advertising on Sales. Journal of Marketing Research, 21 (November), 387-398.
Henderson, C. R. & Mitchell, W. (1997). The Interactions of Organizational and Competitive Influences and Strategy and Performance. Strategy Management Journal, 18, Special Summer Issue, 5–14.
Kaplan, R. S. & Norton, D. P. (2004). Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston MA: Harvard Business Review Press.
Miles, M. B. & Huberman, A. M. (1992). Analisis Data Kualitatif: Buku Sumber Tentang Metode-metode Baru. Terjemahan Tjetjep Rohendi Rohidi. Jakarta: UI Press.
Mowen, M. M., Hansen, D. R., & Heitger, D. L. (2014). Cornerstones of Managerial Accounting. Fifth Edition. Singapore: South-Western.
Porter, M. E. (1980). Competitive Strategy: Techniques for Analyzing Industries and Competitors. New York: The Free Press.
Porter, M. E. and Kaplan, R. S. (2011). How to Solve The Cost Crisis In Health Care. Harvard Business Review, 4: 47-64.
Sholihin, M. & Ratmono, D. (2013). Analisis SEM-PLS dengan Warp PLS untuk Hubungan Non Linier dalam Penelitian Sosial dan Bisnis. Yogyakarta: Penerbit Andi.
Weitz, B. A., Sujan, H., & Sujan, M. (1986). Knowledge, Motivation, and Adaptive Behavior: A Framework for Improving Selling Effectiveness, Journal of Marketing, 50, 174–191.
www.bloomberg.com/visual-data/best-and-worst/ most-efficient-health-care-countries, Most Efficient Health Care. Diakses 12 Maret 2014 jam 11:35.
www.who.int/about/definition/en/print.html. Diakses 12 Maret 2014 jam 11:43
Authors who publish with this journal agree to the following terms:
- Authors retain the copyright and publishing right, and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) followingthe publication of the article, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).<a href="http://creativecommons.org/lice