NURSYAMSIR, RISMAN (2023) MANAGEMENT CONTROL SYSTEM, MANAGEMENT INNOVATION DAN ORGANIZATIONAL PERFORMANCE Studi Empiris Pada Pemerintah Daerah Kabupaten Serang. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to determine the effect of the management control system on organizational performance mediated by the management innovation variable, where the management control system is combined with two different control levers the enabling (beliefs and interactive) and the constraining (boundary and diagnostic), and management innovation which consists of four dimensions (new management practice, management process, organizational structure and management technique). The method used in this research is quantitative. The research sample uses primary data by distributing questionnaires. There are 9 Regional Apparatus Organizations that are sampled in this study based on predetermined criteria (purposive sampling). Data analysis was performed by path analysis using the WarpPLS 7.0 program. The results showed that the management control system enabling and the management control system constraining have a positive effect on organizational performance. And management control system enabling and management control system constraining positive effect on management innovation. Meanwhile, management innovation has a partial effect, where organizational structure has a negative effect on organizational performance and management techniques have a positive effect on organizational performance. Meanwhile, new management practices and management processes have no effect on organizational performance.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja organisasi yang dimediasi oleh variabel inovasi manajemen, dimana sistem pengendalian manajemen dikombinasikan dengan dua tuas kontrol yang berbeda yaitu mengaktifkan (keyakinan dan interaktif) dan membatasi (batas dan diagnostik), dan inovasi manajemen yang terdiri dari empat dimensi (praktik manajemen baru, proses manajemen, struktur organisasi dan teknik manajemen). Metode yang digunakan dalam penelitian ini adalah kuantitatif. Sampel penelitian menggunakan data primer dengan menyebarkan kuesioner. Ada 9 Organisasi Perangkat Daerah yang dijadikan sampel dalam penelitian ini berdasarkan kriteria yang telah ditentukan (purposive sampling). Analisis data dilakukan dengan analisis jalur menggunakan program WarpPLS 7.0. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen yang mengaktifkan dan sistem pengendalian manajemen yang membatasi berpengaruh positif terhadap kinerja organisasi. Dan sistem pengendalian manajemen mengaktifkan dan sistem pengendalian manajemen membatasi berpengaruh positif pada inovasi manajemen. Sementara itu, inovasi manajemen memiliki efek parsial, dimana struktur organisasi memiliki efek negatif pada kinerja organisasi dan teknik manajemen memiliki efek positif pada kinerja organisasi. Sementara itu, praktik manajemen baru dan proses manajemen tidak berpengaruh pada kinerja organisasi. | |||||||||
| Uncontrolled Keywords: | Management Control System, Management Innovation, Organizational Performance. Management Control System, Management Innovation, Organisational Performance. | |||||||||
| Subjects: | J Political Science > JS Local government Municipal government | |||||||||
| Divisions: | 08-Pascasarjana > 62101-Magister Akuntansi 08-Pascasarjana |
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| Depositing User: | Mr. Risman Nursyamsir | |||||||||
| Date Deposited: | 16 Aug 2023 11:44 | |||||||||
| Last Modified: | 16 Aug 2023 11:44 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27969 |
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