The Effect of Responsibility Accounting and Strategy Implementation on Organizational Performance

Abstract

In the era of globalization, every organization or company is required to have a differentiation advantage that can be used as an additional weapon to face competitors. Companies in the face of threats and challenges that arise can implement the right strategy that aligns with the core advantages. The purpose of this study is to examine and analyze the effect of the implementation of responsibility accounting and strategy on organizational performance. The population of this research is all managers of an organization in Indonesia, amounting to 130 people. The sampling technique is carried out with a "non-probability sampling" approach with the "purposive sampling" method. The analytical model used to test the proposed hypothesis is multiple linear regression by checking the compatibility of the F test model and testing the test hypothesis t. The results of the study prove that the Implementation of Responsibility Accounting and Strategy Implementation influences organizational performance. In this case, the influence is a positive influence. This positive influence implies that the organization must have responsibility for accounting and implement it in the operational activities of the organization. Also, strategies must be created and indeed implemented so that organizational performance increases and has competitive advantages.