GALLEY PROOF Asian Journal of Accounting and Governance ISSN2180-3838 e-ISSN2716-6060 (http://dx.doi.org/10.17576/AJAG-2020-14-07) Hubungan antara Sistem Pengukuran Prestasi Strategik, Kapasiti Penyerapan dan Ketangkasan Organisasi Berdasarkan Perspektif Keupayaan Dinamik (The Relationships between Strategic Performance Measurement System, Absorptive Capacity and Organizational Agility according to Dynamic Capability View) KHAIRUL NAZIYA KASIM, SOFIAH MD AUZAIR, AMIZAWATI MOHD AMIR & NOR LIZA ABDULLAH ABSTRAK Salah satu elemen penting di dalam Revolusi Perindustrian ke-empat (Industri 4.0) ialah pembangunan ketangkasan organisasi, iaitu keupayaan firma untuk mengenalpasti dan bertindakbalas dengan perubahan yang berlaku dalam persekitaran perniagaan. Namun, peranan perakaunan pengurusan, terutama sistem pengukuran prestasi strategik (SPPS) ke atas pembangunan keupayaan ini masih kurang jelas dan belum konklusif. Perspektif Keupayaan Dinamik (DCV) didapati menyediakan premis kerangkakerja teoritikal asas dalam menerangkan peranan yang boleh dibentuk ke atas SPPS bagi menyokong pembangunan ketangkasan organisasi. Menurut Perspektif ini, terdapat tiga jenis keupayaan dinamik yang perlu dibangunkan secara berterusan oleh firma yang diterjemahkan dalam kajian ini sebagai keupayaan SPPS, kapasiti penyerapan dan ketangkasan organisasi. Kajian ini mengkaji hubungan langsung dan hubungan tidak langsung di antara ketiga-tiga keupayaan dinamik. Maklumbalas soal selidik daripada 159 firma perkilangan bersaiz besar dan sederhana dianalisis menggunakan kaedah Partial Least Square. Analisis menunjukkan terdapat hubungan positif yang signifikan antara SPPS dan kapasiti penyerapan serta kapasiti penyerapan dan ketangkasan organisasi. Hubungan antara keupayaan SPPS dan ketangkasan organisasi pula didapati berbentuk hubungan pengantara penuh melalui kapasiti penyerapan sebagai faktor pengantara, menunjukkan bahawa peranan keupayaan SPPS ke atas ketangkasan organisasi adalah tidak langsung. Penemuan ini menandakan bahawa SPPS yang dibangunkan akan hanya memberi kesan ke atas ketangkasan organisasi sekiranya SPPS tersebut berupaya meningkatkan keupayaan pembelajaran firma dalam memperoleh pengetahuan baharu sehingga mengeksploitasi pengetahuan tersebut melalui maklumat yang tersedia dalam sistem itu sendiri. Suntikan peranan baharu SPPS sebagai keupayaan integrasi turut dijangka dapat menyediakan sudut pandangan baharu berkenaan peranan SPPS yang boleh diteroka oleh penyelidik dan pengamal industri dalam mengenalpasti elemen dan ciri SPPS yang perlu diberi keutamaan, khususnya dalam pembangunan keupayaan dinamik bagi memastikan firma kekal berdaya saing dalam persekitaran Industri 4.0. Kata kunci: Sistem pengukuran prestasi strategik; perspektif keupayaan dinamik; kapasiti penyerapan; ketangkasan organisasi. ABSTRACT One of the key elements in the fourth Industrial Revolution (Industry 4.0) is the development of organizational agility, which is the firm's ability to sense and respond to changes that take place in the business environment. However, the role of management accounting, especially the strategic performance measurement system (SPMS) on this capability development is still unclear and inconclusive. The Dynamic Capability View (DCV) is found to provide a basic theoretical framework for explaining the role that SPMS can play in supporting organizational agility development. According to the DCV, there are three types of dynamic capabilities that firms need to develop continuously, which have been translated as the SPMS capability, absorptive capacity and organizational agility. This study examines the direct and indirect relationships between these three dynamic capabilities. The questionnaire survey of 156 large- and medium-sized manufacturing firms was analysed using the Partial Least Square method. The analysis found a significant positive direct relationship between the SPMS capability and absorptive capacity as well as the absorptive capacity and organizational agility. Meanwhile, the relationship between SPMS capability and organizational agility was found to have a full mediation relationship through absorptive capacity as the mediator, indicating that the role of SPMS capability on organizational agility was indirect. This finding suggests that the SPMS developed will only affect the organizational agility if the SPMS is able to enhance the firm’s learning capability in acquiring new knowledge up to exploiting the knowledge through information available in the system itself. The injection of new SPMS role as an integration capability is expected to provide a new perspective on SPMS roles that researchers and industry practitioners can explore in identifying the SPMS elements and characteristics that need to be prioritized, particularly in the development of dynamic capabilities to ensure that firms remain competitive in the Industry 4.0 environment. Kata kunci: Strategic performance measurement system; dynamic capability view; absorptive capacity; organizational agility.