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All Journal Jurnal Reviu Akuntansi dan Keuangan Nominal: Barometer Riset Akuntansi dan Manajemen JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Dinamika Akuntansi At-Taradhi: Jurnal Studi Ekonomi Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia Public Health of Indonesia Jurnal Kajian Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Kompartemen : Jurnal Ilmiah Akuntansi Shirkah: Journal of Economics and Business International Journal of Islamic Business and Economics (IJIBEC) JIA (Jurnal Ilmiah Akuntansi) Jurnal Bisnis dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Akuntansi Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Apssai Accounting Review (ApAR) Jurnal Akuntansi dan Keuangan Indonesia Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Riset Akuntansi dan Keuangan Indonesia Jurnal Bisnis Jurnal Akuntansi Inovatif Jurnal Pengabdian Masyarakat Manage
Hafiez Sofyani
Universitas Muhammadiyah Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences

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Journal : Apssai Accounting Review (ApAR)

 1 
Management Control System in Higher Education Institutions and Its Role on Performance: Does Gender Matter? Sofyani, Hafiez; Puji Utami , Tiyas; Yani, Indah
APSSAI ACCOUNTING REVIEW Vol 4 No 2 (2024): Oktober
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/apssai.v4i2.116

Abstract

Research aims: This study examines the effect of management control system (MCS) implementation consisting of three dimensions: input, output, and behavioural, on the performance of study programs in private Higher Education Institutions (HEIs). Also, this study tests whether there is a moderating impact of gender. Design/Methodology/Approach: This study uses a questionnaire survey approach and statistical hypothesis testing. The population of this study is permanent lecturers at private HEIs in Indonesia who and are subject to the MCS policy. Meanwhile, the SEM-PLS technique was used to test the hypothesis. Research findings:  Involving 291 lecturers as samples, this study found that in overall data, output and behavioural controls had a positive effect on performance, while input controls did not. The results of moderation testing using a split sampling indicated that in the Male group only behavioural control had a positive influence on performance. Meanwhile, in the female group, behaviour and output control influence performance. In other words, gender moderates the relationship between output control and performance, which means that output control needs to be emphasized more in women. Theoretical contribution/Originality: This study presents a new discussion on how MCS policies aimed at improving the performance of HEIs need to pay attention to gender issues. Practitioner/Policy implication: In fact, women and men have different ways of working and levels of sensitivity in responding to certain information and policies. Therefore, in the case of implementing MCS in HEIs, slight differences in treatment regarding gender differences are needed to make MCS have an optimal impact on performance.
Co-Authors Adiyatama, Evan Ardis Afrizal Tahar Ahmad Faiz Alam Adha, Mufti Alek Murtin, Alek Ali, Uji Nury Nur Azlin Ambodo, Burhan Suryo Ananda, Dida Anggar Setiawan Anggraini, Mahartika Retno Febri Atmaja, Nandhika Ristyawardani Surya Ayunani, Sabrina Binary, Javanti Caesar Marga Putri, Caesar Marga Cahyani, Wiam Chatarina Umbul Wahyuni Daniel Syam Dovi Septiari Dwi Irawan Evi Rahmawati Evi Rahmawati Fathmaningrum, Erni Suryandari Firda Ayu Amalia Hanifah, Nabila Salma Haris Faulidi Asnawi Harjanti Widiastuti Ietje Nazaruddin Ihyaul Ulum Ilham Maulana Saud, Ilham Maulana Iwan Setiawan Juanda Juanda Karyanto, Karyanto Kholid, Arif Wahyu Nur Kunimasari, Detra Putri Kurniawati, Ajeng L., Sri Wahjuni Latif, Mohamad Abdul made aristia Made Aristia Prayudi Maharani, Dwi Fa Mukti, Arifin Hamsyah Nadia Rahma Pratama, Novrian Dandi Puji Utami , Tiyas Putra, Adli Zuliansyah Rahma, Nadia Rahma, Nadia Rahman Utami, Evy Rahmani Timorita Yulianti Ramadhan, Mohammad Iqbal Bagus Ramadhan, Mohammad Iqbal Bagus Ristiyani, Fauziah Ilma Rizal Yaya, Rizal Rizka Amalia Romadhan, Noory Irfanio Rozi, Hanif Fahror Rudy Suryanto Rudy Suryanto, Rudy Rusdi Akbar Sadjiman, Vidya Putri Sani, Azkia Fiki Sani, Maratussholichah Kurnia Saud, Iham Maulana Sigit Arie Wibowo Siharini, Dwi Siskawati, Sinta Aria Dewi Spama, Diandra Talita Sri Wahjuni L. Suryandari Fathmaningrum, Erni Suryanto, Rudy Suryanto, Rudy Suryo Pratolo Syam, Daniel Tedy Kurniawan Tiyas Puji Utami Vicky Dwirama Yani, Indah Yosita Indriyani, Yosita