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PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN

PUSPA HERLAMBANG, ASSYIFA PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN STRATEGI BISNIS TERHADAP KINERJA PERUSAHAAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui secara empiris pengaruh sistem pengendalian manajemen dan strategi bisnis terhadap kinerja perusahaan. Dalam penelitian ini teknik sampel yang digunakan adalah purposive sampling yaitu manajer yang bekerja minimal 1 tahun pada perusahaan manufaktur yang berada di Provinsi Banten dan responden yang diterima sebanyak 40 responden. Data dikumpulkan dengan menyebarkan kuesioner secara langsung maupun secara online kepada responden yang bersangkutan. Adapun metode analisis yang dipakai dalam penelitian ini adalah pendekatan Structural Equation Model (SEM) dengan menggunakan software Partial Least Square (PLS) versi 3.00 Hasil dalam penelitian ini menunjukkan bahwa Sistem Pengendalian Manajemen yang terdiri dari Diagnostic Control System, Interactive Control System dan Dynamic Tension berpengeruh positif dan signifikan terhadap strategi Cost Leadership. Dan strategi Cost Leadership berpengaruh positif dan significant terhadap Kinerja Perusahaan.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorIsmail, Tubagus197312302001121001
Thesis advisorFitriyani, Fara198409162008122001
Additional Information: The purpose of this study is to empirically determine the effect of management control systems and business strategy on company performance. In this study, the sample technique used was purposive sampling, namely managers who worked at least 1 year at a manufacturing company located in Banten Province and respondents who were accepted were 40 respondents. Data were collected by spreading questionnaires directly or online to the respondents concerned. The analysis method used in this research is the Structural Equation Model (SEM) approach using Partial Least Square (PLS) version 3.00 software. The results of this study indicate that the Management Control System which consists of a Diagnostic Control System, Interactive Control System and Dynamic Tension has a positive and significant impact on the Cost Leadership strategy. And the Cost Leadership strategy has a positive and significant effect on Company Performance.
Uncontrolled Keywords: istem Pengendalian Manajemen, Strategi Cost Leadership, Kinerja PerusahaanKeywords : Management Control Systems, Strategic Cost Leadership, Company Performance.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Perpustakaan Pusat
Date Deposited: 21 Jul 2022 09:30
Last Modified: 21 Jul 2022 09:30
URI: http://eprints.untirta.ac.id/id/eprint/14630

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