Atestasi : Jurnal Ilmiah Akuntansi
Vol. 5 No. 2 (2022): September

Building Trust and Leadership: The Impact of Management Control Systems and Human Resource Competence on Financial Performance. Study at Perumda BPR Garut

Tita Rachtawati Santanu (Unknown)



Article Info

Publish Date
30 Sep 2022

Abstract

This research aims to explore the influence of human resource (HR) competency, management control systems, leadership, and trust on financial performance at Perumda BPR Garut. Data analysis and hypothesis testing were carried out to understand the relationship between these variables. The research results show that HR competency does not have a significant influence on financial performance, but has a positive and significant relationship with leadership and trust. The management control system shows a positive and significant influence on financial performance, leadership and trust. Leadership does not show a significant relationship with financial performance, while trust shows a positive and significant relationship with financial performance. In the mediating role, leadership does not mediate the influence of HR competency on financial performance, while trust mediates the influence of the management control system on financial performance. This research emphasizes the importance of effective management control systems and building trust in organizations to improve financial performance. These findings provide guidance for managers and organizational leaders in designing holistic strategies to achieve financial and operational success.

Copyrights © 2022






Journal Info

Abbrev

ATESTASI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...