Title: An analysis of factors affecting the company performance of creative footwear industries in Bandung, Indonesia

Authors: Asep Darmansyah; Raden Aswin Rahadi; Yogi Makbul

Addresses: School of Business and Management, Institut Teknologi Bandung, Jln. Ganesha 10 Bandung, Indonesia ' School of Business and Management, Institut Teknologi Bandung, Jln. Ganesha 10 Bandung, Indonesia ' School of Architecture, Planning and Policy Development, Institut Teknologi Bandung, Jln. Ganesha 10 Bandung, Indonesia

Abstract: This research aims to determine the effect of accounting knowledge, entrepreneurial spirit, and capital accessibility to the company performance of creative footwear industries. Indonesia plays an important role in the international footwear market and ranks sixth as the world's largest footwear exporter. Primary and secondary data are analysed by applying descriptive and path analyses. Results indicate that accounting knowledge, entrepreneurial spirit, and capital accessibility have a significant positive effect on company performance, and that entrepreneurial spirit has the greatest impact on company performance.

Keywords: accounting; entrepreneurship; footwear; company performance; Indonesia.

DOI: 10.1504/IJEPEE.2020.109580

International Journal of Economic Policy in Emerging Economies, 2020 Vol.13 No.4, pp.413 - 421

Received: 29 May 2019
Accepted: 31 Jan 2020

Published online: 09 Sep 2020 *

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