Nur Oktafiani, Nayya (2026) PENGARUH MCS TERHADAP KINERJA ORGANISASI DENGAN MOTIVASI INTRINSIK DAN EKSTRINSIK SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR DI PROVINSI BANTEN. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
Persaingan global dan ketidakpastian ekonomi menuntut perusahaan manufaktur untuk terus meningkatkan kinerja organisasi agar mampu bertahan dan berkembang secara berkelanjutan. Di Provinsi Banten, sektor manufaktur masih menghadapi tantangan berupa stagnasi kinerja yang dipengaruhi oleh lemahnya sistem pengelolaan internal serta rendahnya motivasi kerja karyawan. Salah satu instrumen manajerial yang berperan penting dalam mengarahkan perilaku organisasi adalah Management Control System (MCS). Penelitian ini bertujuan untuk menganalisis pengaruh Management Control System terhadap kinerja organisasi pada perusahaan manufaktur di Provinsi Banten, serta menguji peran motivasi intrinsik dan motivasi ekstrinsik sebagai variabel mediasi dalam hubungan tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data primer diperoleh melalui penyebaran kuesioner kepada karyawan perusahaan manufaktur yang beroperasi di Provinsi Banten. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Analisis data menggunakan pendekatan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) untuk menguji hubungan langsung dan tidak langsung antarvariabel penelitian. Hasil penelitian menunjukkan bahwa Management Control System berpengaruh positif dan signifikan terhadap kinerja organisasi. Selain itu, MCS juga terbukti berpengaruh positif terhadap motivasi intrinsik dan motivasi ekstrinsik karyawan. Motivasi intrinsik dan motivasi ekstrinsik masing-masing memiliki pengaruh positif signifikan terhadap kinerja organisasi. Lebih lanjut, hasil pengujian mediasi menunjukkan bahwa motivasi intrinsik dan motivasi ekstrinsik mampu memediasi pengaruh MCS terhadap kinerja organisasi secara signifikan. Temuan ini mengindikasikan bahwa penerapan MCS sebagai sarana untuk meningkatkan motivasi kerja karyawan. Penelitian ini menyimpulkan bahwa kinerja organisasi pada perusahaan manufaktur di Provinsi Banten dapat ditingkatkan melalui penerapan Management Control System yang efektif dengan dukungan motivasi intrinsik dan ekstrinsik karyawan. Implikasi praktis dari penelitian ini adalah pentingnya perusahaan merancang sistem pengendalian manajemen yang tidak hanya berorientasi pada hasil, tetapi juga memperhatikan aspek psikologis dan motivasional karyawan guna mencapai kinerja organisasi yang optimal dan berkelanjutan.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Global competition and economic uncertainty require manufacturing companies to continuously improve organizational performance in order to remain competitive and sustainable. In Banten Province, the manufacturing sector still faces performance stagnation, which is influenced by weaknesses in internal management systems and low employee motivation. One of the key managerial instruments that plays an important role in directing organizational behavior is the Management Control System (MCS). This study aims to analyze the effect of Management Control System on organizational performance in manufacturing companies in Banten Province, as well as to examine the mediating role of intrinsic and extrinsic motivation in this relationship. This research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to employees of manufacturing companies operating in Banten Province. The sampling technique used was purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach to test both direct and indirect relationships among the research variables. The results indicate that the Management Control System has a positive and significant effect on organizational performance. Furthermore, MCS is found to have a positive and significant effect on both intrinsic and extrinsic motivation. Intrinsic motivation and extrinsic motivation each have a positive and significant effect on organizational performance. The mediation analysis reveals that intrinsic and extrinsic motivation significantly mediate the relationship between MCS and organizational performance. These findings suggest that an effective MCS functions as a tool to enhance employee motivation. This study concludes that organizational performance in manufacturing companies in Banten Province can be improved through the effective implementation of a Management Control System supported by employees’ intrinsic and extrinsic motivation. The practical implication of this research highlights the importance for companies to design management control systems that are not solely result-oriented but also consider employees’ motivational aspects in order to achieve optimal and sustainable organizational performance. | ||||||
| Uncontrolled Keywords: | Management Control System, Intrinsic Motivation, Extrinsic Motivation, Organizational Performance, Manufacturing Companies. Management Control System, Motivasi Intrinsik, Motivasi Ekstrinsik, Kinerja Organisasi, Perusahaan Manufaktur. | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | ||||||
| Depositing User: | Nayya Nur Oktafiani | ||||||
| Date Deposited: | 08 Apr 2026 03:57 | ||||||
| Last Modified: | 08 Apr 2026 03:57 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/57333 |
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