Relationship between Management Accounting Innovations and Cost Performance in University

摘要

This study aims to examine the effect of management accounting innovation variables on cost performance in private universities in the provinces of West Sumatra, Riau, Riau Islands and Jambi in Indonesia. This study uses a quantitative approach in explaining the relationship between variables. Data is obtained through questionnaires from 167 heads of higher education finance and then is processed using partial least square (PLS). The results of the study indicate that management accounting innovation significantly influences the cost of performance diversity. This research contribution develops research related to cost performance and management accounting innovation. The implication of the research provides input for the management of higher education costs, especially private tertiary institutions, in improving their cost performance through management accounting innovation. The limitation of this research is only focusing on private universities in West Sumatra, Riau, Riau Islands and Jambi. Therefore, the results cannot be generalized in other regions.