Akuntan Outsourcing dan Kinerja UMKM: Perspektif Resource Based View

Fadilla Cahyaningtyas, Mega Noerman Ningtyas

Abstract


Abstract

This research aimed to find the influencing factors of SMEs’ decision in using outsourced accountant and the effect of such use towards SMEs’ performance by using Resource Based View (RBV) perspective. This research has been rarely done in Indonesia. Accidental-purposive sampling was chosen and the data were collected by distributing the questionnaire to 185 manufacturing-sector SMEs in Malang. By using Partial Least Square method, the researchers found that technical competence gave positive effect. The competition level negatively affected the SMEs decision in using the outsourced accountant. This research also figured out the positive impact of the outsourced accountant use towards SMEs performance

Abstrak

Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi keputusan UMKM dalam menggunakan akuntan outsourcing dan dampak penggunaannya terhadap kinerja UMKM dengan menggunakan perspektif Resource Based View (RBV). Penelitian dengan tema akuntan outsourcing di UMKM sangat jarang dilakukan di Indonesia. Sampel dipilih dengan metode Accidental-Purposive Sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner ke 185 UMKM sektor manufaktur di Malang. Uji hipotesis ini menggunakan metode analisisPartial Least Square. Hasil penelitian menunjukkan bahwa kompetensi teknis memberikan pengaruh positif, sedangkan tingkat persaingan berpengaruh negatif terhadap keputusan UMKM menggunakan akuntan outsourcing. Akhirnya, hasil penelitian juga menunjukkan penggunaan akuntan outsourcing berpengaruh positif terhadap kinerja UMKM


Keywords


SMEs, Outsourced Accounting, Transaction Cost Economics (TC), Resource Based View (RBV), Performance

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DOI: http://dx.doi.org/10.33795/jraam.v4i2.004

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