PENGARUH PERSEPSI KETIDAKPASTIAN LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN DENGAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI VARIABEL INTERVENING

Abstract

This research was conducted at Bank Perkreditan Rakyat company registered in
Perbarindo Riau, Pekanbaru. The purpose of this study is to determine the
perception influence of environmental investment, company size on company
performance with management control system as intervening variable. To achieve
the objective, the researcher used the sampling census method, So, the
respondents for data collection are all middle level managers and top managers at
19 BPR offices in city Pekanbaru. This research is in the form of quantitative
research, where the data obtained through questionnaires spread. The analytical
technique used is Structural Equation Modeling (SEM) with calculations performed
using WarpPls 5 aids and interveing variables measured by second-order construct
analysis, where the construct latent variable can consist of various dimensions or
components so it is called multidimensional construct and each dimension
Measured by several indicators. The results of the research indicate that: 1) the
perception of environmental uncertainty has an influence on the management
control system (belief system, boundary system, diagnostic system and interactive
system), 2) the size of the company that continues to grow rapidly does not affect
the management control system, 3) management control system (belief system,
boundary system , Diagnostic system and inrteractive system) have an influence on
company performance, 4) the perception of environmental uncertainty has no effect
on the company performance through management control system (belief system,
boundary system, diagnostic system and inrteractive system); 5) firm size has no
effect on Company performance through management control system (belief
system, boundary system, diagnostic system and inrteractive system).