Sukmaningsih, Sri Hadiati (2023) Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan dengan Budaya Perusahaan sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Manufaktur di Kota Cilegon). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The purpose of this study is to empirically determine the effect of management control systems on company performance and corporate culture based on the relationship between management control systems and company performance. In this study, the sampling technique used was purposive sampling, namely a manufacturing company registered with the Investment and One-Stop Integrated Service Agency in Cilegon City with a manager analyst unit and 49 respondents received. Data were collected by distributing questionnaires directly or online to the respondents concerned. The analytical method used in this study is the Structural Equation Model (SEM) approach using Partial Least Square (PLS) software version 3.00. The results in this study indicate that the Management Control System which consists of Beliefs System, Boundary System, and Diagnostic Control System has no effect on Company Performance. while the Interactive Control System has an effect on the Company's Performance. And Corporate Culture is not able to moderate the relationship between Beliefs System, Boundary System, Diagnostic Control System, and Interactive Control System on Company Performance in manufacturing companies in Cilegon City.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian manajemen terhadap kinerja perusahaan dan budaya perusahaan berdasarkan hubungan antara sistem pengendalian manajemen dan kinerja dalam perusahaan. Dalam penelitian ini teknik sampel yang digunakan adalah purposive sampling yaitu Perusahaan manufaktur yang terdaftar pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kota Cilegon dengan unit analis manajer dan responden yang diterima sebanyak 49 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 Beliefs System, Boundary System, dan Diagnostic Control System tidak berpengaruh terhadap Kinerja Perusahaan. sedangkan Interactive Control System berpengaruh terhadap Kinerja Perusahaan . Dan Budaya Perusahaan tidak mampu memoderasi hubungan antara Beliefs System, Boundary System, Diagnostic Control System, dan Interactive Control System terhadap Kinerja Perusahaan pada perusahaan manufaktur di Kota Cilegon. | |||||||||
| Uncontrolled Keywords: | Sistem Pengendalian Manajemen, Budaya Perusahaan, Kinerja Perusahaan | |||||||||
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Sri Hadiati Sukmaningsih | |||||||||
| Date Deposited: | 09 Oct 2023 15:13 | |||||||||
| Last Modified: | 09 Oct 2023 15:13 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29974 |
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