The Influence of Environment Management Control System on Capital Structure Decisions and Their Implications on Company Performance

The study aims to examine the Environmental Management Control System (EMCS) effect on Capital Structure Decisions and Company Performance of the coal mining industry in Indonesia. This study used quantitative research with a sample size of 35 companies and Partial Least Square (PLS) for testing the hypothesis. The EMCS and Capital structure Decisions, directly and indirectly, influence company performance. Performance improvement will be even better if the EMCS can encourage sound capital structure decisions. This finding has implications for the management of the coal mining industry in Indonesia to improve company performance by encouraging Capital structure Decision through the EMCS implementation.

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The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance

Jurnal Dinamika Akuntansi ◽

10.15294/jda.v12i1.22753 ◽

2020 ◽

Vol 12 (1) ◽

pp. 14-23

Author(s):

I Made Pradana Adiputra ◽

Lindawati Gani ◽

Hilda Rossieta

Keyword(s):

Control System ◽

Financial Performance ◽

Business Strategy ◽

Organizational Design ◽

Empirical Test ◽

Management Control ◽

Survey Method ◽

Bivariate Analysis ◽

Company Performance ◽

Management Control System

The purpose of this research is to test the level of misfit business strategy with management control system will negatively associate to company performance. This study contributes to the existence of an empirical test of the existence of the concept of business strategy misfit with the management control system will negatively associate the company performance based on contingency-fit approach. In addition, the results of this study are expected to be a consideration for managers in the service industry to consider contingency factors in organizational design to improve company performance. The research was conducted by survey method (questionnaire) and purposive sampling at 227 star hotels industry type in Bali which sourced from Tourism Office of Bali Province 2018. Research respondents are senior managers with a minimum 1 year working period and have comprehensive information on company policies and operations. Using statistical method of regression with residual approach (bivariate analysis), the result of research indicate that the result of research show according to hypothesis in research that there is influence of strategic misfit business with MCS negatively affect to financial performance and non- financial performance in hotel industry in Bali.

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Meta analysis: management control system, strategy, company performance

APTIKOM Journal on Computer Science and Information Technologies ◽

10.34306/csit.v4i3.97 ◽

2020 ◽

Vol 4 (3) ◽

pp. 96-104

Author(s):

Desi Pujiati ◽

Margianti . ◽

Misdiyono .

Keyword(s):

Control System ◽

Data Analysis ◽

Meta Analysis ◽

Descriptive Analysis ◽

Population Sample ◽

Belief System ◽

Management Control ◽

Company Performance ◽

Management Control System ◽

Control Approach

This study aimed at determining and analyzing the meta analysis on journals review of the managementcontrol system, strategy and company performance theme. The management control system used lever's approach ofcontrol consisting of belief system, boundary system, diagnostic control system and interactive control system. Theinfluence and impact of the management control system was resulted from previous research studies. This researchused meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit ofanalysis in the study were written documents about the research of management control system in the form of journalarticles and research reports taken purposively based on their compatibility with the research theme. Data analysisused was quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result dataon 25 research related to management control system. Findings of meta-analysis results based on research objectives,research variables used, population / sample of research, data collection techniques and analysis tools show thatmanagement control system lever's of control approach can contribute to the achievement of strategy and impact onbusiness unit performance improvement.

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