PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA DALAM STRATEGIC SUPPLY RELATIONSHIP: EMPAT DIMENSI KERJASAMA SEBAGAI VARIABEL INTERVENING  

Oleh:

Muchlish, Munawar

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Manajemen Akuntansi & Sistem Informasi MAKSI vol. 10 no. 1 (Jan. 2010), page 16-35.
Topik: Management control systems; Cooperation; Performance of Strategic Supply Relationships (SSRs)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM72 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research investigates the influence of two management control system (performance measurement systems and socialization processes) on performance of strategic supply relationships (SSRs) involving four dimensions of cooperation (information sharing, problem solving, willingness to adapt to changes, and restrain from use of power) as intervening variables. Data were collected using 400 questionnaires mailed to general and financial managers and general affair managers of hospital in Java. There were 77 respondents returned the quetionnaries (response rate 20,64%). Data was then analysed using structural Equation Models (SEM). The findings showed that performanced measurement system (PMS) have a significant effect on three dimensions of cooperation (information sharing, problem solving and adaptability). PMS was found to play facilitating role in socialitation processes. In addition, Socialization processes have positive effect on problem solving, adaptability, and restraint from use of power. However, information sharing have no a significant effect on performance of SSRs. While PMS have a positive effect on performance of SSRs, socialization process did not affect the performance of SSRs. From four dimensions of cooperation only problem solving that plays role as an intervening variable between the influence of management control systems and performance of SSRs.

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