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Delina Herdian Septiani
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Driving Excellence: How Innovation Strategies and Organizational Commitment Shape Management Control Systems (MCS) with Organizational Culture as the Key Moderator Ridwan Saleh; Yudhistira Adwimurti; Rahmani, Hani Fitria; Delina Herdian Septiani
Jurnal Scientia Vol. 13 No. 04 (2024): Education and Sosial science, September-December 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i04.2729

Abstract

This research aims to analyze the influence of innovation strategy and organizational commitment on the effectiveness of Management Control Systems (MCS) with organizational culture as a moderating variable in cyclical and non-cyclical companies listed on the Indonesia Stock Exchange (BEI) in 2023. Using a quantitative approach with a cross design -sectional, data was collected through questionnaires from 92 middle and upper level managers in cyclical and non-cyclical companies. Hierarchical regression analysis was used to test the hypothesis. The research results show that innovation strategy and organizational commitment have a significant positive effect on MCS effectiveness. Organizational culture is proven to moderate the relationship between innovation strategy and MCS effectiveness, as well as between organizational commitment and MCS effectiveness. The research model explained 58.7% of the variation in MCS effectiveness. These findings emphasize the importance of aligning innovation strategies, building organizational commitment, and creating a supportive culture to increase the effectiveness of MCS in cyclical and non-cyclical companies in Indonesia. This research provides a theoretical contribution to the development of MCS literature by integrating the perspectives of innovation strategy, organizational commitment, and organizational culture. Practically, the research results provide insight for managers of cyclical and non-cyclical companies in Indonesia in designing and implementing effective MCS, taking into account organizational contextual factors.
Empowering Sustainability: The Impact of Green Intellectual Capital, Green Innovation, and Green Organizational Culture on Sustainable Competitive Advantage with Green Transformational Leadership as a Moderating Factor Danang Rahmat Surono; Yudhistira Adwimurti; Rahmani, Hani Fitria; Delina Herdian Septiani
Jurnal Scientia Vol. 13 No. 04 (2024): Education and Sosial science, September-December 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i04.2734

Abstract

This study aims to examine the influence of Green Intellectual Capital, Green Innovation, and Green Organizational Culture on Sustainable Competitive Advantage, as well as the moderating role of Green Transformational Leadership in Cyclical and Non-Cyclical companies in Indonesia. Integrating the Resource-Based View and Natural Resource-Based View perspectives, this study provides new insights into how green management practices can contribute to sustainable competitive advantage. Using a quantitative approach, data were collected through questionnaires from 650 respondents representing 250 Cyclical and Non-Cyclical companies listed on the Indonesia Stock Exchange in 2023. Data analysis was performed using SPSS version 26, including descriptive statistical analysis, validity and reliability tests, and moderated regression analysis for hypothesis testing. The results showed that Green Intellectual Capital, Green Innovation, and Green Organizational Culture have a significant positive influence on Sustainable Competitive Advantage, with Green Organizational Culture showing the strongest influence. Green Transformational Leadership is proven to positively moderate the relationship between the three independent variables and Sustainable Competitive Advantage. The research model is able to explain substantial variation in Sustainable Competitive Advantage. The findings highlight the importance of integrating green management practices into business strategies to enhance sustainable competitive advantage. Practical implications include recommendations for investing in developing Green Intellectual Capital, encouraging Green Innovation, building Green Organizational Culture, and developing Green Transformational Leadership. This research contributes to the strategic management and sustainability literature by expanding the understanding of the role of environmentally-based resources and capabilities in achieving sustainable competitive advantage.