Pengaruh Information Technology Relatedness Terhadap Kinerja Perusahaan – SNA 11

Jurnal Simposium Nasional Akuntansi XI (SNA 11)

(Penelitian terhadap Perusahaan Perbankan di Jawa Tengah)


The principal purpose of this study was to examine the influence of information technology (IT) relatedness with corporate performance. Measurement of IT relatedness uses a reflective second-order factor modeling approach for capturing complementarities among the four dimensions of IT relatedness (IT strategy making processes, IT vendor management processes, IT human resource management processes and IT infrastructure). Based on the resource-based view of diversification and the economic theory of complementarities, the two major sources of cross-unit IT synergy in the corporate was the relatedness and complementarity of IT resources. According RBV concept, the use of IT relatedness as a complementarity unit create super-additive value synergies and be used as competitive sustainability advantage to improve corporate performance.

Collecting data in this research, by a survey of 93 office manager branch banking in Central Java. Data analysis uses Structural Equation Model (SEM) with the program SmartPLS (Partial Least Square).

Jurnal Akuntansi Lainnya:  Peran Kebijakan Pemerintah Dalam Pengelolaan Dan Pelaporan Kinerja Lingkungan

The findings are the information technology relatedness influence positively to corporate performance as hypothesized. The diversification level of the product moderates the relationship between IT relatedness and corporate performance. It can be concluded that the super-additive value synergies arising from the use of a complementary set of IT resources and management processes have significant effects on corporate performance.

Keywords: Information Technology Relatedness, Product diversification level, Corporate Performance, Second Order Construct, Partial Least Square.

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