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All Journal Perspectives on Advanced New Generations of Global and Local Economic Horizons
Fofi Hanifa Seftiani
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi, Indonesia

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The Role of Organizational Justice in Moderating the Effect of Management Control Systems on Environmental Performance in Manufacturing Companies Lisa Martiah Nila Puspita; Fofi Hanifa Seftiani
Perspectives on Advanced New Generations of Global and Local Economic Horizons Vol. 2 No. 2 (2026): July,2026
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/panggaleh.v2i2.760

Abstract

Manufacturing companies are under growing pressure to enhance environmental performance, yet management control systems (MCS) have traditionally focused on financial goals. While prior research confirms a positive link between MCS and environmental outcomes, the organizational factors that strengthen this relationship remain underexplored. This study examines the effect of MCS on environmental performance and tests organizational justice as a moderating variable. Data were collected from 165 managers and officers across 53 manufacturing firms in West Sumatra, Indonesia, using validated instruments for MCS (Simons’ Levers of Control), organizational justice (Colquitt’s framework), and environmental performance (regulatory compliance, resource efficiency, emission reduction). Hierarchical moderated regression revealed that MCS significantly improved environmental performance (β = 0.431, p < 0.001). The interaction between MCS and organizational justice added 4.7% unique variance (ΔR² = 0.047, β = 0.238, p = 0.002), with the full model explaining 47.6% of variance. Simple slope analysis showed that the positive effect of MCS was stronger under high organizational justice (b = 0.68) than under low justice (b = 0.31). These findings extend contingency-based MCS theory and offer practical insights for manufacturers seeking to optimize environmental control initiatives through fair organizational practices.
Co-Authors Lisa Martiah Nila Puspita