Eduvest - Journal of Universal Studies
Vol. 3 No. 9 (2023): Journal Eduvest - Journal of Universal Studies

The Influence of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a Moderation Variable

Vera Fitriani Noor (Universitas Sultan Ageng Tirtayasa Serang)
Tubagus Ismail (Universitas Sultan Ageng Tirtayasa Serang)
Agus Solikhan Yulianto (Universitas Sultan Ageng Tirtayasa Serang)

Article Info

Publish Date
20 Sep 2023

Abstract

This study aims to analyze the effect of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a moderating variable (Empirical Study on Pandeglang Regency Government). The research methodology used is a quantitative method, using primary data obtained from the results of distributing questionnaires to respondents. The data analysis technique used is multiple linear regression analysis with PLS software. The results of this study indicate that Internal Control influences Employee Performance, Management Control System (MCS) influences Employee Performance, Work Commitment moderates Internal Control influences Employee Performance, and Work Commitment moderates Management Control System (MCS) influences Employee Performance.

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Journal Info
Eduvest - Journal of Universal Studies
Website

Abbrev

edv

Publisher

Green Publisher Indonesia

Subject

Aerospace Engineering Computer Science & IT Health Professions Neuroscience Social Sciences

Description

Eduvest - Journal of Universal Studies is a double blind peer-reviewed academic journal and open access to multidiciplinary fields. The journal is published monthly by Green Publisher Indonesia. Eduvest - Journal of Universal Studies provides a means for sustained discussion of relevant issues that ...