Title : The Impact of Market-Driven Costing Mediation on the Relationship between Competition Intensity and Customer Characteristics with Financial Performance
Author(s) : Bambang Tjahjadi*, Noorlailie Soewarno (*Corresponding author)
Faculty of Economics and Business, Universitas Airlangga
Jl. Airlangga 4-6, Surabaya 60286
DOI : https://doi.org/10.9744/jak.16.2.102-112
ABSTRACT
An organization's financial performance is crucial for shareholders because most organizations are expected to generate profits in order to fund the needs for the organization's growth. This research focuses on hospital organizations considering the trend of increasingly high competition between hospitals in Surabaya. A number of local and foreign investors have invested aggressively in the hospital sector. In the information era, the characteristics of customer needs for health have also become dynamic. Hospital customers are increasingly sophisticated, knowledgeable about good health and increasingly demanding. This research will empirically examine the impact of market-driven costing on the relationships between competitive intensity-customer characteristics-financial performance. A total of thirty-nine managers participated in this study. The research results show that; (1) market-driven costing perfectly mediates the relationship between competitive intensity and financial performance and (2) market-driven costing perfectly mediates the relationship between customer characteristics and financial performance.
Key words: Market-driven costing, customer characteristics, competitive intensity, financial performance.
Source: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19303
