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Journal : Media Ilmiah Akuntansi

The effect of Public Accountability and Management Control Systems on Organizational Performance with Organizational Culture as a moderation variable David Pangaribuan; Aldi Supriyanto
Media Ilmiah Akuntansi Vol. 9 No. 2 (2021): Media Ilmiah Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trisakti

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Abstract

Every organization will try to realize the goals that have been set previously. This study aims to examine: (1) the effect of public accountability on organizational performance, (2) the effect of management control systems on organizational performance, (3) the effect of public accountability on organizational performance through organizational culture as a moderating variable, (4) the influence of management control systems. on organizational performance through organizational culture as moderation. This type of research is descriptive quantitative research using multiple linear regression. Data collection techniques using questionnaires and sampling techniques using purposive sampling with 60 respondents based on certain criteria, with positions as head of sub-section (head of sub-section) and executor (staff) at the Regional Secretariat of South Tangerang City. The research was conducted in 2020, with the following research results: (1) Public accountability has a positive and significant effect on organizational performance. (2) The management control system has a positive and significant effect on organizational performance. (3) Organizational culture moderates the relationship between public accountability and organizational performance and (4) Organizational culture moderates the relationship between management control systems and organizational performance. The implication of the research result is that public accountability, management control system and organizational culture have an important role in improving organizational performance. Therefore, these three variables need attention so that they can be maintained.
Co-Authors Aditya Riyadi, Dimas Agnes Enonita Harefa Agnes Mariana Pardosi Aidil Fajri Lintang Aldi Supriyanto Amaliah, Alifia Amor Marundha Anandita Arimbi Ansori, Wakhid Arimbi, Anandita Aulia, Ismiani Bertha Elvy Napitupulu Bintang Timur, Evita Brigita Maharani Cahyadi Husadha Cahyadi Husadha Cahyani Saragih Defiani Nindasari Dimas Aditia Dini Sagala Dwi Renaldy Putra Eka Sari Apriliyanti Elia Rossa Elia Rossa Evita Bintang Timur Fauziah, Risyah Febria Amanda Fitri, Nur Laela Goklas Sihombing Hartono, Rudi Heni Susanti, Heni Istianingsih Sastrodiharjo, Istianingsih Khan, Muhammad Asif Khazanah, Uswatun Limbong, Tania Elisabeth Maharani, Brigita Mariana Pardosi, Agnes Marinda Machdar, Nera Meilani, Kurnia Minrejo, Sumarno Mita Nurhidayah Muhamad Daffa Fairus Mulyadi Mulyadi Nabila Syifaa Azzahra Suwandi Nada Salsabila Nera Marinda Machdar Neyla Safitri Ni Gusti Ayu Eka Nur Laela Fitri Nurhayati, Tutty Nurhidayah, Mita Nuryati, Tutty Panata Bangar Hasioan Sianipar Panata Bangar Hasioan Sianipar Pardosi, Agnes Mariana Putri Hapsari Kusumawati Rahmatika Fidela Hilary Rely, Gilbert Risyah Fauziah Risyah Fauziah Rossa, Elia Sahala Fransiskus Marbun Sahala Fransiskus Marbun Sherly Suci Rahmadhani Sumarno Manrejo Sumarno Sumarno Syamil, Ahmad Sysilia Tri Hapsari Triana Yuniati Triana Yuniati Triyana, Yeni Uswatun Khazanah Valerina Leo Sinaga Wahid Ansori Widyastuty, Tri Windy Sapta Handayani Zega Wulanlaka Tineke Tendean Yeni Triyana Yulianti Yulianti Yulianti Yulianti Yuniati, Triana