Mahardhika, Desta (2015) PENGARUH SISTEM PENGENDALIAN MANAJEMEN DAN BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI (Studi Kasus Pada Pemerintah Daerah Provinsi Daerah Istimewa Yogyakarta). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian
manajemen (SPM) dan budaya organisasi terhadap kinerja organisasi pada
pemerintah daerah Provinsi Daerah Istimewa Yogyakarta. Variabel SPM
menggunakan lever’s of control (LOC) yang diperkenalkan Simon (1995), yang
terdiri dari sistem keyakinan (beliefs system), sistem batasan (boundary system),
sistem pengendalian diagnostik (diagnostic control system), dan sistem pengendalian
interaktif (interactive control system). Pengumpulan data menggunakan metode
survei dengan menggunakan instrumen penelitian berupa kuesioner. Analisis data
menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa
SPM berdasarkan sistem keyakinan (beliefs system) dan sistem pengendalian
interaktif (interactive control system) tidak berpengaruh terhadap kinerja organisasi,
sedangkan sistem batasan (boundary system) dan sistem pengendalian diagnostik
(diagnostic control system) berpengaruh terhadap kinerja organisasi. Untuk variabel
budaya organisasi tidak berpengaruh terhadap kinerja organisasi.
Kata kunci: Sistem Pengendalian Manajemen, Levers of Control, Budaya Organisasi,
Kinerja Organisasi.
ABSTRACT
This study aimed to examine the effect of management control systems (MCS)
and organizational culture on organizational performance in local government at
special region of Yogyakarta Province. Variable SPM using lever's of control (LOC)
which introduced Simon (1995), which consists of beliefs system, boundary system,
diagnostic control system, interactive control system. Collecting data using the
survey method using a questionnaire research instrument. Analysis of data using
multiple linear regression analysis. The results showed that the SPM is based on
belief system and interactive control system does not affect the performance of the
organization, while the boundary system and diagnostic control system affect the
performance of the organization. For organizational culture variables do not affect
the performance of the organization.
Keywords: Management Control System, Levers of Control, Organizational Culture,
Organizational Performance.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 22 Sep 2016 07:23 |
| Last Modified: | 22 Sep 2016 07:23 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/6627 |
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