FARWITAWATI, RENI (2025) MANAGEMENT CONTROL SYSTEM BERBASIS ETHICAL WORK CLIMATE SEBAGAI KAPABILITAS STRATEGIS: PERSPEKTIF RESOURCE-BASED VIEW. Doktoral thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study examines the role of the Management Control System (MCS), comprising enabling control and coercive control, in enhancing university performance by incorporating ethical work climate, innovation, and university governance. The research focuses on higher education institutions in Riau Province, Indonesia, which face challenges related to global competitiveness and uneven institutional performance. To address measurement limitations, this study introduces IKU Plus, an extended performance framework that enriches the national Key Performance Indicators with international research collaboration and graduate global employability. A quantitative approach was employed using a survey of university leaders, complemented by in-depth interviews to strengthen empirical interpretation. Structural modeling was applied to analyze the relationships among the variables. The findings reveal that ethical work climate significantly influences both enabling and coercive controls. Enabling control positively supports innovation and strengthens university governance, while coercive control plays a critical role in maintaining compliance and institutional accountability. The results further indicate that innovation and university governance significantly improve university performance, whereas a moderately developed ethical work climate constrains the optimal functioning of MCS. This study contributes theoretically by positioning ethical work climate as an antecedent of MCS and practically by proposing IKU Plus as a more comprehensive and globally oriented framework for measuring university performance.
| Item Type: | Thesis (Doktoral) | |||||||||
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| Additional Information: | Penelitian ini menganalisis peran Management Control System (MCS) yang terdiri atas enabling control dan coercive control dalam meningkatkan kinerja perguruan tinggi, dengan mempertimbangkan ethical work climate, inovasi, dan university governance. Penelitian dilakukan pada perguruan tinggi di Provinsi Riau yang masih menghadapi tantangan daya saing global dan ketimpangan kinerja institusional. Selain itu, penelitian ini mengembangkan pengukuran kinerja melalui konsep IKU Plus, sebagai pengayaan Indikator Kinerja Utama nasional dengan dimensi kolaborasi riset internasional dan keterserapan lulusan di pasar kerja global. Pendekatan kuantitatif digunakan dengan metode survei terhadap pimpinan perguruan tinggi, yang diperkuat dengan wawancara mendalam. Data dianalisis menggunakan model struktural untuk menguji hubungan antarvariabel penelitian. Hasil penelitian menunjukkan bahwa ethical work climate berpengaruh signifikan terhadap penerapan enabling control dan coercive control. Enabling control berperan positif dalam mendorong inovasi dan penguatan university governance, sedangkan coercive control berperan penting dalam menjaga kepatuhan dan akuntabilitas organisasi. Temuan penelitian menegaskan bahwa inovasi dan university governance berkontribusi signifikan terhadap peningkatan kinerja perguruan tinggi, sementara iklim etika yang belum optimal menjadi faktor penghambat. Penelitian ini berkontribusi secara teoretis melalui integrasi ethical work climate dalam MCS dan secara praktis melalui pengembangan IKU Plus sebagai pengukuran kinerja perguruan tinggi yang lebih komprehensif dan berorientasi global. | |||||||||
| Uncontrolled Keywords: | Management Control System; Enabling Control; Coercive Control; Ethical Work Climate; Innovation; University Governance; University Performance; IKU Plus. Management Control System, Ethical Work Climate, Enabling Control Coercive Control, Inovasi, University Governance, Kinerja Perguruan Tinggi, IKU Plus | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 08 Pascasarjana > 7783-ILMU AKUNTANSI PROGRAM DOKTOR (S3) |
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| Depositing User: | Dr Reni farwitawati | |||||||||
| Date Deposited: | 28 Jan 2026 02:37 | |||||||||
| Last Modified: | 28 Jan 2026 02:37 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/57587 |
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