PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA PERUSAHAAN : UKURAN PERUSAHAAN , KETIDAKPASTIAN LINGKUNGAN DAN STRATEGI (SEBAGAI VARIABEL ANTESEDEN) KAPABILITAS PERUSAHAAN (SEBAGAI VARIABEL INTERVENING)

Abstract

This research aims to determine the competence of influence of management
control system to firm performance: company size, environmental uncertainty and
strategy (as antecedent variable) company capability (as intervening variable). This
research used sampling census method. The population in this study are all
manufacturing companies listed in Indonesia Stock Exchange (IDX).Sampel in this
research is the whole of the population, and respondents: Chief Financial Officer
(CFO), representatives them and Head of the Department of Finance / Accounting
and Internal Auditor at 143 manufacturing companies listed in Indonesia Stock
Exchange (IDX). Data collection techniques used is by distributing questionnaires
sent in the form of Softfile / google form (by email) to each company. Data analysis
technique using SEM model (Structural Equation Modeling) with the help of
WarpPLS 6.0 program. . In addition, to test the seventh hypothesis, the VAF method
is used to test the intervening variables in the hypothesis. The results of testing the
hypothesis in this study indicate that (1) the company size does not influence the
management control system, (2) uncertainty of the environment influence the
management control system, (3) strategies influence the management control
system, (4) SPM in the form of beliefs systems, boundary system, diagnostics
control system, and control systems interactive effect to capability company, (5)
capability company in the form of market orientation, innovation, organizational
learning, and entrepreneurship has a positive effect to firm performance, (6) MCS
consists of the beliefs system, boundary system, diagnostic control system, and
interactive control system have an effect to firm performance (7) MCS influence to
firm performance with company capability as intervening variable.