Strategic Leadership Influence towards Competitive Positioning Through the Usage of Accounting Information System and Intellectual Capital

Abstract

This research examines the role of strategic leadership (SL) against competitive positioning (CP) through two intervening variables, intellectual capital (IC) and usage of accounting information system (usage of AIS). Data obtained from the dissemination of the questionnaire to 300 managers who work in the listed public company city of Surabaya, the result is there are 196 valid questionnaires. The data processed by using Partial Least Square (PLS), the results show that a positive relationship between strategic leadership and usage of AIS, intellectual capital, and competitive positioning. The relationship between usages of AIS against competitive positioning showed a positive relationship, while the last hypothesis is not seen a significant relationship between intellectual capitals against competitive positioning. This research also shows that the intervening variable intellectual capital (IC) and usage accounting information system (usage of AIS) cannot strengthen the relationship between strategic leadership against competitive positioning.