HUBUNGAN ANTARA SISTEM PENGENDALIAN MANAJEMEN DENGAN PERILAKU DYSFUNCTIONAL: BUDAYA NASIONAL SEBAGAI VARIABEL MODERATING
(Penelitian pada Manajer Perusahaan Manufaktur di Jawa Tengah)
Lili Sugeng Wiyantoro
(Magister Sains Akuntansi UNDIP)
This study examines the relationship of Management Control Systems and Dysfunctional Behavior: National Culture as Moderating Variable. This study replicates research by Soobaroyen (2006), as for becoming object from this research are manufacturing companies which located in Central Java of Indonesia.
This research represents the empirical test which used random sampling technics in data collection. Data were collected using a survey of 80 managers (42 production managers and 38 marketing managers from manufacturing companies in Central Java of Indonesia. Data analysis uses OLS-estimated multiple linear regressions and running equations 1 and 2 separately and use MRA (Moderated Regression Analysis) to exam what national culture is as moderating variable.
Result of hypothesis examination indicates that from sevent hypothesis raised, only four accepted hypothesis. Result of hypothesis examine that there are relationship between the level of standard operating procedures (SOP), budget participation (BP), reliance on accounting performance measures (RAPM) and the manager’s dysfunctional behavior-gaming, budget participation ralations with the managers’ extent of dysfunctional behavior-information manipulation, there are no ralationship between the level of standard operating procedures and reliance on accounting performance measures and the managers’ extent of dysfunctional behavior-information manipulation, while national culture has no moderate ralationship between management control system and dysfunctional behavior.
Keywords: Management Control System, Dysfunctional Behavior, and National Culture.