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All Journal Jurnal Transportasi Jurnal HPJI (Himpunan Pengembangan Jalan Indonesia) JURNAL RISET AKUNTANSI TIRTAYASA Spektrum Sipil
Ani Tjitra Handayani
Institut Teknologi Nasional Yogyakarta
Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Engineering Social Sciences Transportation

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Journal : JURNAL RISET AKUNTANSI TIRTAYASA

 1 
PENGARUH FLEKSIBILITAS BUDAYA DAN KERANGKA LEVERS OF CONTROL TERHADAP KINERJA PERUSAHAAN Handayani, Ani; Bastian, Elvin
JURNAL RISET AKUNTANSI TIRTAYASA Vol 2, No 2 (2017): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.353 KB) | DOI: 10.48181/jratirtayasa.v2i2.4920

Abstract

This study aims to examine the effect of CF and LOC  framework on the performance of companies in manufacturing companies in Banten Province. The population in this study were all manufacturing companies in Banten with the middle managers' unit of analysis. The sample in this research is middle managers (finance, production, HRD, sales and marketing) who have experience in the position for at least 3 years and willing to be respondent in this research. Sampling method used in this research is purposive sampling. The data in this study were obtained by sending questionnaires directly to the respondents, 120 questionnaires were distributed to respondents but only 68 questionnaires that were returned.  Data in this study were analyzed using Structural Equation Modeling (SEM) method with Partial Least Square approach (PLS). The results of this study showed that CF has significant effect on Belief System, DCS, ICS and CP. In addition, DCS have a significant effect on CP and ICS. However, CF has no effect on boundary systems. Belief Systems and boundary systems are unable to mediate CF on CP. DCS and ICS has a significant positive on CP. boundary system has no effect on CP and Belief System has no effect on CP.Keywords: Cultural Flexibility (CF), Levers Of Control (LOC), Diagnostic Control System (DCS) Company Performance (CP), Interactive Control System (ICS)
Co-Authors Bagus Hario Setiadji Bastian, Elvin Herna Puji Astutik Herna Puji Astutik Isnaeni Adi Saputri Marno Josie Waang Rezi Kurniawan Sri Ning Peni Sri Prabandiyani R. Wardani Sri Prabandiyani R. Wardani, Sri Prabandiyani R. Veronica Diana Anis Aggorowati