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All Journal Jurnal Akuntansi Indonesia Mizania : Jurnal Ekonomi dan Akuntansi
Heni Indah Pratiwi
Universitas Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Management Control Systems and Startup Legitimacy on Funding Success Heni Indah Pratiwi; Galih Fajar Muttaqin
Jurnal Akuntansi Indonesia Vol 15, No 1 (2026): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung, Faculty of Economic and Business, Accounting Dept

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.15.1.16-28

Abstract

This study aims to explore the dual role of Management Control Systems (MCS) as a mechanism for building startup legitimacy and its impact on funding success. Grounded in institutional theory and signaling theory, this research develops a conceptual framework that views MCS not only as an internal control tool but also as a strategic instrument for gaining legitimacy in the eyes of investors. The study employs an explanatory sequential mixed-methods design. Data were collected through a survey of 100 startups in Indonesia in 2025, as well as in-depth interviews with 15 founders and 10 investors. Quantitative analysis using Structural Equation Modeling (SEM) with SmartPLS 4.0 reveals that MCS formalization and its use as a signal have a positive and significant effect on legitimacy, which in turn increases the probability of funding success. Furthermore, legitimacy is found to be a significant mediating variable in this relationship. Internally, the implementation of MCS also yields substantive benefits, including improved financial discipline and strategic clarity. These findings provide theoretical contributions to the MCS literature within the entrepreneurial context and offer practical guidance for startup founders in leveraging MCS as a tool to build credibility and attract investment.Keywords: Management Control System (MCS), legitimacy, startup funding, institutional theory, signaling theory. 
Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Perusahaan Industri di Indonesia Dini Purnamasari; Heni Indah Pratiwi; Novia Hindayani
MIZANIA: Jurnal Ekonomi Dan Akuntansi Vol. 6 No. 1 (2026): Mizania: Jurnal Ekonomi dan Akuntansi
Publisher : Economics and Business Faculty UNUSIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/mizania.v6i1.2000

Abstract

This study examines the relationship between tax avoidance and the timeliness of financial reporting in companies within the industrial sector. The results indicate that tax avoidance does not have a direct or significant effect on the timeliness of financial reporting. However, firm size has a significant impact on timely financial reporting. The effect of tax avoidance on reporting timeliness is not uniform across all companies; rather, it is influenced by organizational context, particularly the scale of the company. In small companies, tax avoidance practices tend to pose a significant constraint on the reporting process due to limited resources, including human resources, reporting systems, and experience in handling tax audits. This can result in delays in the preparation and submission of financial statements. Conversely, large companies have greater capacity to manage tax avoidance practices in a structured and planned manner, so these practices do not disrupt the financial reporting process.
Co-Authors Dini Purnamasari Galih Fajar Muttaqin Novia Hindayani