Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan
This research is to examine the effect of management control system in water supply firm to the firm performance when some control interventions exist. The case is derived from water supply firm in Banyumas Regency. In this research the effect of result control, action control, personnel control,...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas Muhammadiyah Malang
2012-10-01
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| Series: | Jurnal Reviu Akuntansi dan Keuangan |
| Online Access: | http://ejournal.umm.ac.id/index.php/jrak/article/view/1074 |
| _version_ | 1818851104845201408 |
|---|---|
| author | Agung Praptapa Hijroh Rokhayati |
| author_facet | Agung Praptapa Hijroh Rokhayati |
| author_sort | Agung Praptapa |
| collection | DOAJ |
| description | This research is to examine the effect of management control system in water supply firm to the
firm performance when some control interventions exist. The case is derived from water supply
firm in Banyumas Regency. In this research the effect of result control, action control, personnel
control, and cultural control to the firm performance is examined and control intervention is
positioned as moderating variable. Data was obtained by using questionnaire sent to employees,
from top management to the lowest level. This research uses regression analysis and Moderated
Regression Analysis (MRA) to test hypothesis.
The result indicates that result control, personnel control and cultural control affect performance.
Action control has no effect to performance. Control intervention moderates the relationship
between management control system and performance, however, individually control intervention
just moderate the effect of personnel control and cultural control to performance. Control
intervention does not moderate the effect of result control and action control to performance. |
| first_indexed | 2024-12-19T06:59:44Z |
| format | Article |
| id | doaj.art-0fb5ad680d52439081fcc11512e73907 |
| institution | Directory Open Access Journal |
| issn | 2088-0685 2615-2223 |
| language | English |
| last_indexed | 2024-12-19T06:59:44Z |
| publishDate | 2012-10-01 |
| publisher | Universitas Muhammadiyah Malang |
| record_format | Article |
| series | Jurnal Reviu Akuntansi dan Keuangan |
| spelling | doaj.art-0fb5ad680d52439081fcc11512e739072022-12-21T20:31:26ZengUniversitas Muhammadiyah MalangJurnal Reviu Akuntansi dan Keuangan2088-06852615-22232012-10-01221078Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja PerusahaanAgung PraptapaHijroh RokhayatiThis research is to examine the effect of management control system in water supply firm to the firm performance when some control interventions exist. The case is derived from water supply firm in Banyumas Regency. In this research the effect of result control, action control, personnel control, and cultural control to the firm performance is examined and control intervention is positioned as moderating variable. Data was obtained by using questionnaire sent to employees, from top management to the lowest level. This research uses regression analysis and Moderated Regression Analysis (MRA) to test hypothesis. The result indicates that result control, personnel control and cultural control affect performance. Action control has no effect to performance. Control intervention moderates the relationship between management control system and performance, however, individually control intervention just moderate the effect of personnel control and cultural control to performance. Control intervention does not moderate the effect of result control and action control to performance.http://ejournal.umm.ac.id/index.php/jrak/article/view/1074 |
| spellingShingle | Agung Praptapa Hijroh Rokhayati Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan Jurnal Reviu Akuntansi dan Keuangan |
| title | Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan |
| title_full | Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan |
| title_fullStr | Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan |
| title_full_unstemmed | Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan |
| title_short | Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan |
| title_sort | intervensi pengendalian dalam sistem pengendalian manajemen dan kaitannya dengan kinerja perusahaan |
| url | http://ejournal.umm.ac.id/index.php/jrak/article/view/1074 |
| work_keys_str_mv | AT agungpraptapa intervensipengendaliandalamsistempengendalianmanajemendankaitannyadengankinerjaperusahaan AT hijrohrokhayati intervensipengendaliandalamsistempengendalianmanajemendankaitannyadengankinerjaperusahaan |