Peran Kepemimpinan dalam Pencapaian Kinerja Organisasi Melalui Budaya, Strategi, dan Sistem Akuntansi Manajemen Organisasi

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Christina Yuliana, SE, MSi

(Dosen Unika Atma Jaya Jakarta dan Mahasiswa PIA S3 FE-UI)

[Jurnal Akuntansi Manajemen – SNA 13]


Research about leadership style haven’t give conclusive result until now. Several researcher have found that leadership has essential influence and direct relation to organizational perfomance, meanwhile the other found different. The unconsistent result may be caused the researcher did not involve suitable variable. Therefore, is necessary to build a study about leadership and performance that more comprehensive by involves contextual variable (culture, strategy, and management accounting system) and considering direct and indirect relationship among those variables as a part of a dynamic organizational body.

This research use primary data via questionnaire with 223 respondent of 93 enrolled manufacturing business at Indonesian Stock Exchange 2009. Using structural equation with LISREL 8.8., the result point out that leadership style not influence organizational performance directly, but influence organizational culture and strategy. Organizational culture influence organization strategy, organization strategy influence management accounting system, and management accounting system influence organizational performance. Leadership not influence accounting management system directly, but intermediating by other variable, which is organization strategy. One thing that is surprises, organization strategy not influence organizational performance directly, but must be backed up by management accounting system. This result point out the central role of management accounting system in organisational performance achievement.

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Contribution of this result is a conceptual model that capture internal process from leadership style to organizational performance via contingency variable, which are: culture, strategy, and management accounting system. Besides, also give empirical evidence to stakeholders (investor, shareholders, employee, supplier) about leadership style focus in accommodating stakeholders’ interest. By knowing that, stakeholders will get a guidance about leaders priority in allocating corporate resources in order to achieve organizational performance.

Keyword: leadership, culture, strategy, management accounting system, perfomance

Leadership has been a long debate and discussion. Until now, research on leadership still does not give conclusive results. Some researchers found that the leadership has an important and direct influence on the performance of an organization (Katz and Kahn, 1978; Peters and Waterman, 1982; Elenkov and Manev, 2005), whereas other authors doubt that the leadership has a substantial and direct effect on the performance of the organization but depends on factors that are beyond the power of leaders such as economic conditions, market conditions, government policies, and technological change. (Meindl, Erlich, Duderich, 1985; Pfeffer, 1977b).

A number of large companies outside Indonesia, such as: Google Inc., Microsoft, Enron, Circle K’s, Xerox, Bank of America, MicroStrategy, and IBM, indicate a role of leadership style on the performance of the organization either directly or indirectly. Several large companies in Indonesia, such as: Indofood Sukses Makmur, Unilever Indonesia, Astra Group, Indomobil, Sinar Mas also demonstrate the role of corporate leaders in achieving organizational performance through culture, strategy, organizational management and accounting system which can be viewed on the company’s annual report them.

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Research conducted by Schein (2004) regarding the psychology of organizational leadership found a strong connection between the actions of executive leadership and organizational culture. Leadership plays an important role in the planning and development of corporate strategy (Yukl, 2006; Pratt, 2004). Different leadership styles were also influenced how managers use and develop data systems and accounting firms (Hopwood, 1974; Jansen, 2008). The relationship of leadership style and management accounting systems can be seen in several companies in Indonesia.

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