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, 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.

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PERMISIF DALAM SISTEM PENGENDALIAN MANAJEMEN (STUDI KASUS DALAM UD SINAR MOTOR)

Akuntansi dan Teknologi Informasi ◽

10.24123/jati.v13i1.2839 ◽

2020 ◽

Vol 13 (1) ◽

Author(s):

Carissa Juanita Saputra ◽

Bonnie Soeherman

Keyword(s):

Control System ◽

Data Analysis ◽

Research Method ◽

Applied Research ◽

Management Control ◽

Cultural Control ◽

System Management ◽

Management Control System ◽

The Impact ◽

Personnel Control

This study aims to determine the impact of permissiveness in the management control system. Management control system cannot be implemented because of permissiveness that gives looseness in management control system. Problems occur are in the form of attendance and attendance of employees, punishment is less applied with firm, tolerance in recruit employees. Writing this thesis is included in applied research where the author hopes with the writing of thisthesis can assist in providing recommendations and suggestions related to management control system in Sinar Motor. The research method used is by interview, observation and data analysis. At this writing will be discussed about the management system of the company's management Sinar Motor include action control, result control, personnel control and cultural control. However, the management control system has not been able to perform well due to permissive generated from the nature of the owner who did not bear, pity and trust. To minimize the problem, the authors provide recommendations in the form of a limitation of tolerance that can be done by the owner for each problem. With some recommendations are expected to improve management control systemUD Sinar Motor.

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EFFECT OF INTERNAL CONTROL ON EXECUTION OF CAPITAL PROJECT IN NIGERIA: EVIDENCE FROM ANAMBRA STATE PUBLIC SECTOR

Research Journal of Management Practice ◽

10.46654/rjmp.1403 ◽

2021 ◽

pp. 1-12

Author(s):

Raymond Ezejiofor ◽

Jacinta Ebubechukwu ◽

Ngozi Ndum

Keyword(s):

Regression Analysis ◽

Control System ◽

Internal Control ◽

Management Control ◽

The State ◽

Regression Result ◽

Capital Projects ◽

Anambra State ◽

Internal Control System ◽

Personnel Control

This study ascertained the effect of internal control on the execution of capital projects in Anambra States, Nigeria. The study adopted survey research design. A sample of 118 Auditors and Accountants and staff of various Ministries and Departments in Anambra State. The formulated hypotheses were tested using regression analysis. The regression result shows that personnel control (PSC) has a positive and significant effect on the capital project execution in the state. The regression result also shows that management control (MGC) has a positive but insignificant effect on the capital project execution in Anambra state, Nigeria. It therefore recommends that, management control execution should be strengthened up in such regions as these were found to be positively and significantly affecting the rate of capital project execution in the state. Also Public sectors in the state, as well, the use internal control system to minimize the level of the neglected project in the state should be considered.

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