Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannya dengan Kinerja Perusahaan

Abstract

This research is to examine the effect of management control system in water supply firm to the firm performance when some control interventions exist. The case is derived from water supply firm in Banyumas Regency. In this research the effect of result control, action control, personnel control, and cultural control to the firm performance is examined and control intervention is positioned as moderating variable. Data was obtained by using questionnaire sent to employees, from top management to the lowest level. This research uses regression analysis and Moderated Regression Analysis (MRA) to test hypothesis. The result indicates that result control, personnel control and cultural control affect performance. Action control has no effect to performance. Control intervention moderates the relationship between management control system and performance, however, individually control intervention just moderate the effect of personnel control and cultural control to performance. Control intervention does not moderate the effect of result control and action control to performance.