PENGARUH COST LEADERSHIP STRATEGY, DIFFERENTIATION STRATEGY, DAN PERCEIVED ENVIRONMENTAL UNCERTAINTY TERHADAP MANAGEMENT CONTROL SYSTEM (MCS) (Studi Empiris pada Perusahaan Start-Up di Wilayah Jabodetabek)

Octavia, Elizabeth (2024) PENGARUH COST LEADERSHIP STRATEGY, DIFFERENTIATION STRATEGY, DAN PERCEIVED ENVIRONMENTAL UNCERTAINTY TERHADAP MANAGEMENT CONTROL SYSTEM (MCS) (Studi Empiris pada Perusahaan Start-Up di Wilayah Jabodetabek). S1 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

Rapid technological developments and competition in the business world encourage companies to continue to innovate. Start-up companies, which are often closely related to the technology sector, have experienced significant growth in Indonesia. However, the high failure rate of start-ups highlights the importance of implementing the right management and business model. Management Control System (MCS) is the key to aligning individual goals with organizational goals, and preventing company failure. This study aims to examine the effect of Cost Leadership Strategy and Differentiation Strategy, as well as Perceived Environmental Uncertainty on MCS in start-up companies. which is expected to provide insight to improve the competitiveness and sustainability of start-up businesses in Indonesia. The data sources used come from primary data collected using questionnaires. The method used in this study is multiple regression analysis. The sample units in this study are start-up companies located in the Jabodetabek area. The results of the study indicate that Cost Leadership Strategy and Differentiation Strategy, as well as Perceived Environmental Uncertainty have a significant and positive effect on the Management Control System (MCS).

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Ismail, Tubagus	197312302001121001
Thesis advisor	Sabaruddinsah, Sabaruddinsah	197701292008121001

Additional Information:

Perkembangan teknologi yang pesat dan persaingan dalam dunia bisnis, mendorong perusahaan untuk terus berinovasi. Perusahaan rintisan atau start-up yang seringkali berkaitan erat dengan sektor teknologi, mengalami pertumbuhan yang signifikan di Indonesia. Namun, tingginya tingkat kegagalan start-up menyoroti pentingnya penerapan manajemen dan model bisnis yang tepat. Management Control System (MCS) atau Sistem Pengendalian Manajemen menjadi kunci untuk menyelaraskan tujuan individu dengan tujuan organisasi, serta mencegah kegagalan perusahaan. Penelitian ini bertujuan untuk mengkaji pengaruh dari Cost Leadership Strategy dan Differentiation Strategy, serta Perceived Environmental Uncertainty terhadap MCS dalam perusahaan start-up. yang diharapkan dapat memberikan wawasan untuk meningkatkan daya saing dan keberlanjutan bisnis start-up di Indonesia. Sumber data yang digunakan bersumber dari data primer yang dikumpulkan menggunakan kuesioner. Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda. Unit Sampel dalam penelitian ini adalah perusahaan start-up yang berada di Wilayah Jabodetabek. Hasil penelitian menunjukkan bahwa Cost Leadership Strategy dan Differentiation Strategy, serta Perceived Environmental Uncertainty berpengaruh secara signifikan dan positif terhadap Sistem Pengendalian Manajemen (MCS).

Uncontrolled Keywords:

Management Control System (MCS), Start-up, Multiple Regression, Jabodetabek Management Control System (MCS), Start-up, Regresi Berganda, Jabodetabek

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Elizabeth Octavia Siagian

Date Deposited:

11 Sep 2025 04:03

Last Modified:

11 Sep 2025 04:03

URI:

http://eprints.untirta.ac.id/id/eprint/54234

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