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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 : Jurnal Akuntansi (Media Riset Akuntansi

 1 
PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING : STUDI PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA Junita, Dewi; Sari, Ria Nelly; Kurnia, Pipin
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 2 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This research uses contingency theory to examine the influence of managementcontrol system (SPM) on company performance, management control system (SPM)to business strategy, business strategy to company performance, and managementcontrol system (SPM) to company performance with business strategy asintervening variable . The research used data collection method of mail survey andcensus sampling to manufacturing company represented by Chief Financial Officer(CFO) or subordinated manager, internal auditor and controller of manufacturingcompany listed in Indonesia Stock Exchange (BEI). The data obtained wereanalyzed by using PLS analysis technique (Partial Least Square) through WarpPLSsoftware. In addition, to test the fourth hypothesis, the VAF method is used to testthe intervening variables in the hypothesis. The results showed that themanagement control system is directly and positively related to the companysperformance. Furthermore, the management control system has a positive effect onbusiness strategy. Then, business strategy is also influential and positive on theperformance of the company. The results of this study also shows that themanagement control system has a positive effect on the companys performancethrough business strategy with business strategy as a partial mediator.
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