INTERAKSI KAUSALITAS BERSYARAT ANTARA PENYELARASAN INFORMASI AKUNTANSI-STRATEGI, KOMPLEKSITAS PENGENDALIAN INTERN, ORIENTASI BIAYA STRATEGIS, DAN KEUNGGULAN EFISIENSI OPERASIONAL

Andi Primafira Bumandava Eka; Nurmawati Mambuhu; Dipa Teruna Awaludin; Muklis; Aprih Santoso

doi:10.55122/jabisi.v7i2.2365

Authors

Andi Primafira Bumandava Eka STIE Manajemen Bisnis Indonesia
Nurmawati Mambuhu Universitas Muhammadiyah Luwuk
Dipa Teruna Awaludin Universitas Nasional
Muklis Universitas Islam Negeri Sultan Syarif Kasim Riau
Aprih Santoso Universitas Nasional

DOI:

https://doi.org/10.55122/jabisi.v7i2.2365

Keywords:

Penyelarasan Akuntansi, Pengendalian Intern, Orientasi Biaya, Efisiensi Operasional

Abstract

Penelitian ini bertujuan untuk menguji hubungan kausal bersyarat antara penyelarasan informasi akuntansi-strategi, kompleksitas pengendalian intern, orientasi biaya strategis, dan keunggulan efisiensi operasional. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei. Populasi penelitian terdiri atas manajer keuangan, manajer operasional, dan staf akuntansi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2023–2025. Sampel dipilih menggunakan teknik purposive sampling dengan jumlah 216 responden. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan pendekatan moderasi dan mediasi bersyarat. Hasil penelitian menunjukkan bahwa penyelarasan informasi akuntansi dan strategi berpengaruh positif dan signifikan terhadap efisiensi operasional. Kompleksitas pengendalian intern berperan sebagai variabel moderasi yang memperkuat hubungan tersebut, sedangkan orientasi biaya strategis berperan sebagai variabel mediasi parsial. Hubungan kausal ini bersifat bersyarat, yaitu pengaruh penyelarasan informasi akuntansi-strategi terhadap efisiensi operasional menjadi lebih kuat ketika kompleksitas pengendalian intern berada pada tingkat yang memadai dan orientasi biaya strategis diterapkan secara konsisten.

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