Analysis of business performance determination of transportation companies during post Covid-19 in Indonesia

Business performance in post covid-19 transportation companies requires the right management accounting strategy. This study aims to test and analyze the factors that influence business performance in transportation companies, especially bus companies in Central Java and Yogyakarta. The sample was 118 respondents obtained using purposive sampling techniques with the criteria of bus companies operating in the Magelang and Jogjakarta bus station. Hypothesis testing was carried out using multiple linear regression analysis. The results show that management accounting strategies and information technology influence business performance in the transportation sector, especially bus companies. The indicators used to measure strategic management accounting variables, for the questionnaire adopted from [1] using the following indicators: Strategic Costing, Strategic Planning, Control and Performance Management, Strategic Decision Making, Competitor Accounting, and Customer Accounting. The indicators used to measure the organizational capability variables, for the questionnaire adopted from [2] using the following indicators: Motivation, Discipline, and Communication, and Organizational Performance. The indicators used to measure the organizational performance variables, for the questionnaire adopted [3] using the following indicators: Market share, Sales growth, Profit growth, Equity growth, and Customer satisfaction.