Can Management Control and Leadership Style be The Predictive Factor In Improving Organizational Performance?: A Role Of Organizational Culture

Richard Andrew (Department of Accounting and Business, Universitas Trisakti, Jakarta Indonesia)
Juniati Gunawan (Department of Accounting and Business, Universitas Trisakti, Jakarta Indonesia)
Claudia Amanda (Department of Accounting and Business, Hanze University Groiningen, Netherlands)

Asian Journal of Management, Entrepreneurship and Social Science
Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC

This study aims to determine the influence of Management Control System leadership style towards organizational performance with organizational Culture (OC) as a moderating variable. The research Method applied is a quantitative approach with sequential explanatory design and using questionnaires followed by deep interviews in order to confirm the survey’s results Primary data was collected from google form given to all manufacturing industries ( Building Product and Fixtures, Electrical, Machinery, Diversified Industrial Aerospace and Defense, Comersial and Professional Services,Multi-Sector Holdings). throughout Indonesia both listed on the IDX and non-listed. The results received in total 282 responses and 252 were examined after deleting 30 outliers data. Research findings show that the MCS and LS have a positive influence on OP. Organizational Culture also positively moderate the influence between the MCS and LS on OP. This study contributes the study of OP by adding the aspect of digitalization to the LS and provide empirical evidence of the role of organizational culture as a moderating variable