Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with an organizational culture that will negatively affect the financial performance of Village Credit Institution (LPD). This study uses a survey method...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Ikatan Akuntan Indonesia
2021-01-01
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| Series: | The Indonesian Journal of Accounting Research |
| Subjects: | |
| Online Access: | https://ijar-iaikapd.or.id/index.php/ijar/article/view/515 |
| _version_ | 1818383706969079808 |
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| author | I Made Pradana Adiputra Edy Sujana |
| author_facet | I Made Pradana Adiputra Edy Sujana |
| author_sort | I Made Pradana Adiputra |
| collection | DOAJ |
| description | This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with an organizational culture that will negatively affect the financial performance of Village Credit Institution (LPD). This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk, and petengen) and one staff each from the credit and accounting department. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy, and market, shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic, and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD. |
| first_indexed | 2024-12-14T03:10:38Z |
| format | Article |
| id | doaj.art-056e4ee42bde490db50cdb796aca22b8 |
| institution | Directory Open Access Journal |
| issn | 2086-6887 2655-1748 |
| language | English |
| last_indexed | 2024-12-14T03:10:38Z |
| publishDate | 2021-01-01 |
| publisher | Ikatan Akuntan Indonesia |
| record_format | Article |
| series | The Indonesian Journal of Accounting Research |
| spelling | doaj.art-056e4ee42bde490db50cdb796aca22b82022-12-21T23:19:17ZengIkatan Akuntan IndonesiaThe Indonesian Journal of Accounting Research2086-68872655-17482021-01-012417510810.33312/ijar.515Management Control Systems, Organizational Culture and Village Credit Institution Financial PerformanceI Made Pradana Adiputra0Edy Sujana1Universitas Pendidikan GaneshaUniversitas Pendidikan GaneshaThis study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with an organizational culture that will negatively affect the financial performance of Village Credit Institution (LPD). This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk, and petengen) and one staff each from the credit and accounting department. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy, and market, shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic, and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD.https://ijar-iaikapd.or.id/index.php/ijar/article/view/515management control systemorganizational culturelpd financial performance |
| spellingShingle | I Made Pradana Adiputra Edy Sujana Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance The Indonesian Journal of Accounting Research management control system organizational culture lpd financial performance |
| title | Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance |
| title_full | Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance |
| title_fullStr | Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance |
| title_full_unstemmed | Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance |
| title_short | Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance |
| title_sort | management control systems organizational culture and village credit institution financial performance |
| topic | management control system organizational culture lpd financial performance |
| url | https://ijar-iaikapd.or.id/index.php/ijar/article/view/515 |
| work_keys_str_mv | AT imadepradanaadiputra managementcontrolsystemsorganizationalcultureandvillagecreditinstitutionfinancialperformance AT edysujana managementcontrolsystemsorganizationalcultureandvillagecreditinstitutionfinancialperformance |