IT Capability’s Impact Towards Competitive Advantage Through Business Process Agility on Indonesia’s Accounting Firms during Pandemic
Abstract
Adanya kebijakan work form home akibat pandemi Covid-19 telah memberikan dampak yang berat pada sektor industri jasa, salah satunya adalah kantor akuntan publik. Agar tetap dapat bersaing, kantor akuntan harus mampu beradaptasi dengan meningkatkan kapabilitas IT (IT Capability) dan kelincahan bisnis proses (Business Process Agility) untuk menciptakan keunggulan kompetitif (Competitive Advantage) atas pesaingnya. Penelitian ini bertujuan untuk menguji IT Capability dan Business Process Agility kantor akuntan di Indonesia serta menguji pengaruh mediasi dari Business Process Agility. Sampel penelitian adalah kantor akuntan publik yang terdaftar di IAI dan kantor akuntan jasa yang memiliki lebih dari satu akuntan yang berpraktik. Teknik analisis data yang digunakan dalam penelitian ini adalah Sturctural Equation Modelling dengan tiga variabel: IT Capability, Business Process Agility, dan Competitive Advantage. Hasil penelitian menunjukkan bahwa IT Capbility berdampak secara langsung terhadap Competitive Advantage perusahaan dan mediasi Business Process Agility memperkuat pengaruh IT Capability terhadap Competitive Advantage. Untuk itu, penelitian ini memberikan wawasan kepada kantor akuntan di Indonesia tentang bagaimana cara bertahan di masa pandemi Covid-19 dengan menciptakan Competitive Advantage melalui IT Capabilities dan Business Process Agility.
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DOI: http://dx.doi.org/10.20961/jab.v22i1.768
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
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