The role of supply chain management strategy and strategic management accounting in increasing company growth

Hasibuan, D.; Djanegara, M.; Pamungkas, B.

Growing Science » Uncertain Supply Chain Management » The role of supply chain management strategy and strategic management accounting in increasing company growth

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Uncertain Supply Chain Management

ISSN 2291-6830 (Online) - ISSN 2291-6822 (Print) Quarterly Publication Volume 12 Issue 4 pp. 2309-2316 , 2024

The role of supply chain management strategy and strategic management accounting in increasing company growth Pages 2309-2316 Download PDF

Authors: David H.M. Hasibuan, Moermahadi S. Djanegara, Bambang Pamungkas

DOI: 10.5267/j.uscm.2024.6.002

Keywords: Supply Chain Management Strategy, Strategic Management Accounting, Internal Orientation, External Orientation, Company Growth

Abstract: This research investigates the relationship between supply chain management (SCM) strategy, strategic management accounting, internal and external orientation of companies, and their impact on company growth. The study utilizes a quantitative method using a questionnaire designed with a Likert scale ranging from 1 to 7 points. The sample used in this research reached 215 respondents. The respondents in this study are employees, staff, and managers of public sector companies in Indonesia. Data analysis was conducted using Structural Equation Modelling (SEM) analysis using SmartPLS 4.0 software. The results indicate that SCM strategy significantly influences internal and external orientation. Similarly, strategic management accounting has a significant impact on internal and external orientation. Both internal and external orientations significantly contribute to company growth. In the mediating role, both internal and external orientations have a significant impact on the relationship between SCM strategy and strategic management accounting with company growth.

How to cite this paper

 Hasibuan, D., Djanegara, M & Pamungkas, B. (2024). The role of supply chain management strategy and strategic management accounting in increasing company growth.Uncertain Supply Chain Management, 12(4), 2309-2316.

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