The Influence of Organizational Capabilities, Strategic Management Accounting on Organizational Performance Mediated by Competitive Advantage in Companies in Indonesia

The objective of this study is to examine and analyze the role of competitive advantage in mediating the relationship of the influence of organizational capabilities and strategic management accounting (SMA) on organizational performance (OP). The hypotheses testing used partial least square (PLS). We conducted an empirical study to 108 companies in Indonesia. The findings indicated competitive advantage could bring impact by mediation on organizational performance (OP). In this study, found that competitive advantage used in Organizational Capability (OC) and Strategic Management Accounting (SMA) could influence organizational performance (OP). Surprisingly, the influence of organizational capabilities provides a full mediating effect on improvement in organizational performance (OP) through Competitive Advantage (CA), while strategic management accounting (SMA) on organizational performance (OP) could provide a partial mediating role on improvement of organizational performance through competitive advantage. Keyword: Organizational Capabilities, Competitive Advantage, Strategic Management Accounting (SMA) and organizational performance (OP). DOI: 10.7176/RJFA/10-22-17 Publication date: November 30th 201