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All Journal Journal of Economics, Business, & Accountancy Ventura Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Prima Ekonomika : Jurnal Ekonomi dan Bisnis MIMBAR : Jurnal Sosial dan Pembangunan
Anis Rachma Utary
Mulawarman University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Journal of Economics, Business,

 1 
The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia) Utary, Anis Rachma
Journal of Economics, Business, and Accountancy Ventura Vol. 17 No. 1 (2014): April 2014
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v17i1.267

Abstract

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of min- ing companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship be- tween MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.
Co-Authors Amanda, Rafly Cornelius Rantelangi Dharmawan, Yandhi Yudhi Elvani, Sendy Parlinsa Felisitas Defung Fitriadi Fitriadi Iskandar Iskandar M. Risal Mardiana Mardiana Maryam Nadir Muhammad Subhan Noor, Aspyan Putri, Noviana Rizky Yudaruddin Rohmani, Anita Sri Mintarti Theresia Militina Yana Ulfah Yemimaria, Yemimaria Yurisna, Yurisna