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LEVERS OF CONTROL DAN KEUNGGULAN BERSAING: APAKAH PENGENDALIAN MANAJEMEN SEBUAH SISTEM?

Authors :
Agnes Utari Widyaningdyah
Source :
Media Riset Akuntansi, Auditing & Informasi, Vol 20, Iss 2, Pp 221-246 (2020)
Publication Year :
2020
Publisher :
Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB), 2020.

Abstract

This study investigates the effect of Levers of Control (LoC) on competitive advantage with business environmental uncertainty as an antecedent variable. LoC as a form of company capability in facing environmental uncertainty is a source of company competitive advantage. Based on the resource-based theory, this research was conducted against the background of the decline in competitiveness of manufacturing companies in Indonesia during 2013-2018. The model of using LoC as a system outperforms the model of using LoC as a package to overcome business environmental uncertainty and to improve the companies’ competitive advantage. As a system, the LoC has interplay between the levers so that it can be of full use in realizing a competitive advantage.Levers of Control (LoC); Competitive Advantage; Business Environmental Uncertainty; Resource-based View

Details

Language :
English
ISSN :
24429708, 14118831, and 20132018
Volume :
20
Issue :
2
Database :
OpenAIRE
Journal :
Media Riset Akuntansi, Auditing & Informasi
Accession number :
edsair.doi.dedup.....aee050a6fb0b557ffb6dd16a61d724cb