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Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Perusahaan Dengan Investasi Pengendalian Sebagai Variabel Moderasi (Studi Kasis Pada PDAM Tirta Kahuripan Kab.Bogor)
The purpose of this study is to conduct research of the impact of mangement
control system toward performance of company both financial and non-financial
performance with control intervention as a moderating variable. Respondents in
this study were employees of PDAM Tirta Kahuripan, Bogor Regency, located on
Jl. Raya Sukahati No.12, Sukahati, Cibinong, Bogor, West Java 16913. Data were
collected by using questionnaires, observation, and documentation. This research
uses descriptive, verifikatif analysis and Moderated Regression Analysisi (MRA) to
the hypothesis with Partial Least Square application, SmartPLS version 3..
The results of the study showed that from the four elements of management
control systems include results, actions, personnel, and culture, only the results
control and cultural control have a significant impact toward performance
company. Control intervention moderate the relationship between management
control systems and company performance, however, individually control
intervention just moderate the effect of action control, personnel control and
cultural control to performance company. Control intervention does not moderate
the effect of result control performance company
AKU21/048 | AKU 21/048 | Prodi Akuntansi (Ruang Skripsi & Tesis) | Tersedia |
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