THE INFLUENCE OF CORPORATE RISK MANAGEMENT, KNOWLEDGE MANAGEMENT, AND CEO SPIRITUALITY ON COMPANY PERFORMANCE WITH THE MANAGEMENT ACCOUNTING SYSTEM AS A MEDIATION VARIABLE

Title: THE INFLUENCE OF CORPORATE RISK MANAGEMENT, KNOWLEDGE MANAGEMENT, AND CEO SPIRITUALITY ON COMPANY PERFORMANCE WITH THE MANAGEMENT ACCOUNTING SYSTEM AS A MEDIATION VARIABLE

Author: MUCHAMMAD BAIHAQI

Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya

Publisher: Universitas Airlangga

Abstract

The aim of this research is to determine the influence of company risk management, knowledge management and CEO spirituality on company performance with the management accounting system as a mediating variable. This research is descriptive quantitative research with associative research methods and explanatory research. Data was obtained using questionnaire techniques with a sample size of 166 hospital directors in East Java Province. Data analysis in this research includes structural model testing using the WarpPLS application. The results of the research show that company risk management and knowledge management have a positive influence on the management accounting system and company performance, while the CEO spirituality variable only has an effect on the management accounting system while it has no effect on company performance. Management accounting systems can mediate the influence of corporate risk management and knowledge management on corporate performance in a complementary way. Meanwhile, in mediating the influence of CEO spirituality on company performance, the management accounting system does not mediate

Keywords: enterprise risk management, knowledge management, CEO spirituality, firm performance, management accounting system

Sources: http://repository.unair.ac.id/91285/