Sistem Kontrol Dan Kinerja: Pendekatan Interaksi Dan Sistem Untuk Riset Kontinjensi Dalam Akuntansi Manajemen

Sistem Kontrol Dan Kinerja: Pendekatan Interaksi Dan Sistem Untuk Riset Kontinjensi Dalam Akuntansi Manajemen


The research was done to investigate the influence of control systems on firms’ performance, which involved perceived environment uncertainty (PEU). Using interaction and system approach, which use to test of fit between contextual and organizational variables, tested the hypothesis. Therefore, this research has theoretical and methodological meanings.

The data was collected from managers of Bank Perkreditan Rakyat (BPR), where the Branch of Indonesian Central Bank at Semarang has supervised them. There are 97 samples was collected by using mail survey and was chosen by purposive random sampling. The variables include PEU, control systems and financial performances. According to early literature, the control systems were categorized into operational control systems, management control systems and strategic planning, while financial performance was measured by ROA.

The result indicates that control systems affected to financial performance, which involved PEU and using system approach. Any way, based on this research, the system approach is better than interaction approach.

Jurnal Akuntansi Lainnya:  Manfaat Penerapan Prinsip - Prinsip Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan

Key Word: Control Systems, Perceived Environment Uncertainty, Interaction Approach, System Approach, Fit, Performance.


The control system is an important area in the company. The control system is defined as all procedures and formal systems that use information to maintain or alter patterns of organizational activity (Simons, 1987). Control systems associated with goal achievement as measured strategy of organizational performance (Anthony and Vijay G., 1998).

Previous research showed that the implementation of effective organizational control system will provide a significant impact on performance improvement. However, the relationship is not directly so, but there are contextual factors (eg environmental uncertainty (perceived environtmental uncertainty (PEU)) which exist in the relationship between control systems with the organization’s performance (VK Chong, 1996). The argument that supports such a proposition is the existence the fact that the environment is an important contextual factors that have a strong impact on firm performance. Furthermore, in terms of contingencies stated that organizational effectiveness is a function of fit (fitness) between organizational structure and environment in which these organizations operate (Duncan and Ken Moores, 1989).


Simposium Nasional Akuntansi 11



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