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All Journal Jurnal Riset Akuntansi Terpadu SEIKO : Journal of Management & Business International Journal of Social Science and Business MABIS: Manajemen dan Bisnis Amnesty: Jurnal Riset Perpajakan INVOICE : JURNAL ILMU AKUNTANSI Al-Buhuts (e-journal) International Journal of Economic Research and Financial Accounting Advances in Management & Financial Reporting JER
Nurhidayah Nurhidayah
Universitas Muhammadiyah Makassar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Management Control System and Firm Performance: A Strategic Approach Badollahi, Ismail; Nurhidayah; Upe, Ambo; Inam, Aneeq
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.76660

Abstract

This research aims to examine the relationship between management control systems and firm performance through firm capability. The research used a survey method in processing industrial companies with a population of 137. The number of samples analyzed was 63 samples. The analytical tool used to test the hypothesis is Partial Least Square (PLS) with the help of smart PLS software version 4.0. The research results succeeded in proving a direct relationship between the management control system affecting firm capability, the management control system on firm performance, and firm capability on firm performance. Apart from that, the results of this research also prove that firm capability can mediate the relationship between the management control system and firm performance. This indicates that the company’s success in achieving optimal performance and achieving competitive advantage lies in the strategy of implementing the management control system and firm capability. Therefore, the company continues to improve its management control system and capability so that firm performance can improve and achieve competitive advantage.
Co-Authors Alam Nursandi Ambo Upe Husnaeda, Husnaeda Idil Rakhmat Susanto Idil Rakhmat Susanto Inam, Aneeq Ismail Badollahi MARDIASTUTI, WAHYU Nurul Fuada Siti Helmyati Suarni, Agusdiwana Syahaq, Fuad Asywadu wahyuni wahyuni wahyuni