SISTEM PENGENDALIAN MANAJEMEN….




PENGARUH MODERASI SISTEM PENGENDALIAN MANAJEMEN DAN INOVASI TERHADAP KINERJA

(Studi Empiris Pada Perusahaan Manufaktur di Indonesia)

DWI CAHYONO

Universitas Muhammadiyah Jember

EVI LESTARI

Universitas Muhammadiyah Jember

SYARIFUDIN YUSUF

Universitas Muhammadiyah Parepare

ABSTRACT

These study investigated effect innovation on performance with Management Control System (MCS) : budgets and balance scorecard : Customer Perspective as moderating variable. The study used data collected through mail survey to several managers. The responses of 45 managers drawn from a cross department of Indonesian manufacturing companies to a quetionare survey designed to measure the variable were analyzed using MSEM (Moderated Structural Equation Model (MSEM) with LISREL (Linear Structural Relationships) 8.54 program. Futhermore analysis found positive effect Innovation on Performance with Management Control System (MCS) with budgets and balance scorecard : Customer Perspective as moderating variable.These result of this study were generally consistent with those from prior research.

Keywords : innovation, performance, customer, LISREL, MSEM

* Simposium Nasional Akuntansi 10 – Makassar

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Jurnal Akuntansi Lainnya:  MANAJEMEN LABA PADA PERUSAHAAN GO PUBLIK

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