Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan
ABSTRACT: 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 employ-ees, from top
management to the lowest level. This research uses regression analysis and
Mod-erated Regression Analysis (MRA) to test hypothesis.
The result indicates that result control, personnel control and cultural
control affect perfor-mance. Action control has no effect to performance.
Control intervention moderates the relation-ship between management control
system and performance, however, individually control inter-vention 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.
Keywords: Management Control
System, Result Control, Action Control, Personnel Control, Cultural Control,
Intervention, Performance.
Penulis: Agung Praptapa,
Hijroh Rokhayati
Kode Jurnal: jpakuntansidd120006
