Company performance can be measured from the financial and non-financial performance so that to achieve its goals, companies must trying to achieve both. In this case, Managers must maintain a competitive spirit in their competition to stay ahead of competitors. This study aims to determine how much influence the business strategy, environmental uncertainty, and management accounting systems have on the company's performance accompanied by the inclusion of human capital as a moderator. With the right strategy, the ability to understand complex environmental uncertainties and effective use of information can make a company gain a competitive advantage. The sample used was 152 respondents and data was collected through questionnaires with a Likert scale of 7. The results showed that only business strategies were able to significantly improve company performance and showed that human capital high-quality, especially for leaders, would be able to gain competitive advantage, increase competitiveness and encourage the achievement of good performance.
Firm Performance, Business Strategy, Environmental Uncertainty, Management Accounting System, Human Capital
Susi Susilawati , Amir Faisal "Business Strategy, Environmental Uncertainty and Management Accounting Systems and Their Influence on Firm Performance " Iconic Research And Engineering Journals Volume 5 Issue 5 2021 Page 37-48
Susi Susilawati , Amir Faisal "Business Strategy, Environmental Uncertainty and Management Accounting Systems and Their Influence on Firm Performance " Iconic Research And Engineering Journals, 5(5)