The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia)  

Oleh:

Utary, Anis Rachma

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 17 no. 1 (Apr. 2014), page 069-080.
Topik: Business Environment; Organization Structure; Business strategy and Culture; Management Control System; Corporate Financial Performance
Fulltext: 267-688-1-SM.pdf (203.54KB)

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Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four moderator variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of mining companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship between MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.

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