KARAKTERISTIK PENGUSAHA, PENGGUNAAN SISTEM PENGUKURAN KINERJA STARTEGIS: BUDAYA INOVASI SEBAGAI VARIABEL MODERASI

Antonius Singgih  Setiawan; Indrian  Supheni; Delfi  Panjaitan

doi:10.32524/jkb.v23i2.1672

Authors

Antonius Singgih Setiawan Universitas Tarakanita
Indrian Supheni Universitas PGRI Mpu Sindok
Delfi Panjaitan Universitas Katolik Musi Charitas

DOI:

https://doi.org/10.32524/jkb.v23i2.1672

Keywords:

entrepreneur characteristics; innovation culture; strategic performance measurement systems

Abstract

Purpose: This study aims to examine the relationship between entrepreneur characteristics and the use of strategic performance measurement systems and innovation culture. The influence of innovation culture on the use of strategic performance measurement systems, as well as how innovation culture moderates the relationship between entrepreneur characteristics and the use of strategic performance measurement systems.

Design/Methodology/Approach: Using a sample of 178 respondents (response rate 89%) with entrepreneur respondents in the city of Palembang, the research hypothesis was tested using Structural Equation Modeling (SEM) Partial Least Squares (PLS) analysis with Smart PLS software version 4.0.

Findings: The findings of this study conclude that entrepreneur characteristics positively influence the use of strategic performance measurement systems. Entrepreneur characteristics influence the culture of innovation. Although the study failed to prove the influence of innovation culture on the use of strategic performance measurement systems, the results of this study successfully demonstrated the moderating role of innovation culture in the relationship between entrepreneur characteristics and the use of strategic performance measurement systems.

Practical Implications: An important implication of the findings of this study is that there is a linear relationship between the characteristics of entrepreneurs who are oriented towards open and strategic thinking, which will ultimately view the development of a culture of innovation as a necessity in developing a business venture.

Originality/Value: The original contribution of this study is the interaction between innovation culture and entrepreneurial characteristics, which has not been explored in many strategic management accounting studies. Therefore, the results of this study are expected to add to the literature in strategic management accounting studies.

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KARAKTERISTIK PENGUSAHA, PENGGUNAAN SISTEM PENGUKURAN KINERJA STARTEGIS: BUDAYA INOVASI SEBAGAI VARIABEL MODERASI

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