benita, sela (2025) PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI INOVASI SEBAGAI VARIABEL MEDIASI. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to analyze the influence of Management Control Systems (MCS) and Organizational Culture on Managerial Performance, with Innovation Perception as a mediating variable. The background of this research is based on the need for companies to adapt in the era of digitalization and global competition by implementing effective management systems, fostering a supportive organizational culture, and encouraging innovation. This research was conducted on manufacturing companies located in Cilegon City, with respondents consisting of 71 middle managers from various departments such as production, finance, marketing, and human resources.This study employed a quantitative method using a questionnaire for data collection. Data were analyzed using Partial Least Squares – Structural Equation Modeling (PLS-SEM) with the SmartPLS 4 software. The results show that: (1) MCS has a positive and significant effect on managerial performance, (2) Organizational culture does not directly affect managerial performance but has a significant indirect effect through innovation perception, and (3) Innovation perception significantly mediates the relationship between MCS and organizational culture with managerial performance. Based on Zhao et al. (2010), innovation perception acts as a partial mediator in the relationship between MCS and managerial performance, and as an indirect-only mediator in the relationship between organizational culture and managerial performance.These findings contribute to the development of management theory, particularly in the context of manufacturing organizations in Indonesia, and provide practical implications for management in fostering an innovation-supportive culture and implementing effective control systems to improve managerial performance.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisis pengaruh Sistem Pengendalian Manajemen (SPM) dan Budaya Organisasi terhadap Kinerja Manajerial, dengan Persepsi Inovasi sebagai variabel mediasi. Latar belakang penelitian ini didasarkan pada kebutuhan perusahaan untuk beradaptasi di era digital dan persaingan global melalui penerapan sistem manajemen yang efektif, budaya organisasi yang mendukung, dan dorongan terhadap inovasi. Penelitian ini dilakukan pada perusahaan manufaktur yang berada di Kota Cilegon, dengan responden sebanyak 71 middle manager dari berbagai divisi seperti produksi, keuangan, pemasaran, dan sumber daya manusia. Metode yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui kuesioner. Analisis data dilakukan menggunakan Partial Least Squares – Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa: (1) SPM berpengaruh positif dan signifikan terhadap kinerja manajerial, (2) Budaya organisasi tidak berpengaruh langsung terhadap kinerja manajerial, namun berpengaruh signifikan secara tidak langsung melalui persepsi inovasi, (3) Persepsi inovasi memediasi hubungan SPM dan budaya organisasi terhadap kinerja manajerial secara signifikan. Berdasarkan pendekatan Zhao et al. (2010), persepsi inovasi berperan sebagai partial mediator dalam hubungan SPM dan kinerja manajerial, serta sebagai indirect-only mediator dalam hubungan budaya organisasi dan kinerja manajerial.Temuan digarapkan dapat memberikan kontribusi terhadap pengembangan teori manajemen, khususnya dalam konteks organisasi manufaktur di Indonesia, serta memberikan implikasi praktis bagi manajemen dalam membentuk budaya yang mendukung inovasi dan menerapkan sistem pengendalian yang efektif untuk meningkatkan kinerja manajerial. | ||||||
| Uncontrolled Keywords: | Management Control Systems, Organizational Culture, Innovation Perception, Managerial Performance, SmartPLS Sistem Pengendalian Manajemen, Budaya Organisasi, Persepsi Inovasi, Kinerja Manajerial, SmartPLS | ||||||
| Subjects: | H Social Sciences > HB Economic Theory Q Science > Q Science (General) |
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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: | mrs Sela Benita | ||||||
| Date Deposited: | 03 Jul 2025 02:16 | ||||||
| Last Modified: | 03 Jul 2025 02:16 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50236 |
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