Strategic Agility and Firm Performance: The Mediating Role of Recordkeeping in SMEs
DOI:
https://doi.org/10.47747/fmiic.v1i3.3547Abstract
This study aims to provide empirical evidence on whether strategic agility influences firm performance and whether recordkeeping mediates this relationship. The sample were SMEs in Kudus Regency, resulting in a total sample size of 174. The data analysis in this study used partial least squares structural equation modeling (PLS-SEM). The results showed that strategic agility positively affected firm performance, and recordkeeping mediated this effect. The uniqueness of this study lies in combining the concept of strategic agility with accounting practices through recordkeeping, a link that is positioned as a mediator, especially in developing countries like Indonesia. The results of this study can be used by SMEs to further improve their recordkeeping practices when facing environmental uncertainty, thereby increasing firm performance.
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