SISTEM KONTROL DAN KINERJA: PENDEKATAN INTERAKSI DAN SISTEM UNTUK RISET KONTINJENSI DALAM AKUNTANSI MANAJEMEN

Muhammad Ja'far S

 Lisa Kartikasari

 Universitas Islam Sultan Agung Semarang

ABSTRACT

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.

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

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