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All Journal Jurnal Ekonomi Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis PEKBIS
Pipin Kurnia
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Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Journal : PEKBIS

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PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN : UKURAN PERUSAHAAN , KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI (SEBAGAI VARIABEL ANTESEDEN) KAPABILITAS PERUSAHAAN (SEBAGAI VARIABEL INTERVENING) Nurainun Nurainun; Ria Nelly Sari; Pipin Kurnia
PEKBIS Vol 10, No 1 (2018)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (172.941 KB) | DOI: 10.31258/pekbis.10.1.12-26

Abstract

This research aims to determine the competence of influence of managementcontrol system to firm performance: company size, environmental uncertainty andstrategy (as antecedent variable) company capability (as intervening variable). Thisresearch used sampling census method. The population in this study are allmanufacturing companies listed in Indonesia Stock Exchange (IDX).Sampel in thisresearch is the whole of the population, and respondents: Chief Financial Officer(CFO), representatives them and Head of the Department of Finance / Accountingand Internal Auditor at 143 manufacturing companies listed in Indonesia StockExchange (IDX). Data collection techniques used is by distributing questionnairessent in the form of Softfile / google form (by email) to each company. Data analysistechnique using SEM model (Structural Equation Modeling) with the help ofWarpPLS 6.0 program. . In addition, to test the seventh hypothesis, the VAF methodis used to test the intervening variables in the hypothesis. The results of testing thehypothesis in this study indicate that (1) the company size does not influence themanagement control system, (2) uncertainty of the environment influence themanagement control system, (3) strategies influence the management controlsystem, (4) SPM in the form of beliefs systems, boundary system, diagnosticscontrol system, and control systems interactive effect to capability company, (5)capability company in the form of market orientation, innovation, organizationallearning, and entrepreneurship has a positive effect to firm performance, (6) MCSconsists of the beliefs system, boundary system, diagnostic control system, andinteractive control system have an effect to firm performance (7) MCS influence tofirm performance with company capability as intervening variable.
Co-Authors ', Boiman ', Desmiyawati ', Yusralaini Aisyah Maulyantini Astrid Faradisty Azwir Nasir Benni Sumardi Chairin Zhela Cahyani Claudya Shelviana Angelina Dani Rahman Raja Debby Purnomo, Debby Debora Ully Natalia Rumajar Desmiyawati - Desmiyawati -, Desmiyawati Dhani Yudhi Rivelino, Dhani Yudhi Dharma Wahyudi, Dharma Dika Miftah Faridh Ernawilis - Febrina Prima Putri Hardi Hardi Harisman Harisman Imam Fadli, Imam Junita, Dewi Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Karlina Mulyani, Karlina Kennedy - Kennedy, Kennedy Kiki Noviem Mery Lasmia Dharma Lily - M. Rasuli ' Mella, Nanda Fito Mohammad Fajar Muhammad Alqodri Muhammad Hafiz Muhammad Rasuli Mutia Yesnita, Mutia Nita Wahyuni Nova Ofita, Nova Novita Indrawati Novita, Elva Chelia Nur Azlina Nurainun Nurainun Poppy Nurmayanti M Pratiwi, Ananda Raja Adri Satriawan Raja Adri Satriawan Surya Ramadhani, Febry Rasuli, M Restu Agusti Ria Nelly Sari Rindu Kurnia Putri Rio Safriadi Rita Anugerah Rizky Fitriyanti Sri Rezeki Supriono Supriono Suri Novira Syaputra, Haizil Adam Teguh Dheki Hakri Vince Ratnawati Wahid Qadri Damanik Walmi Sholihat Yesi Irawati Yesi Mutia Basri Yesi Mutia Basri Yesy Tria Anita Yusralaini ' Yusrarlaini - Yusrawati Juwita Harahap Yusuf Yan AS Zulbahridar ' Zulbahridar Zulbahridar