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Rosyid Nur Anggara Putra
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Journal of Accounting Inquiry
Published by Universitas Islam Negeri Sunan Kalijaga Yogyakarta
ISSN : -     EISSN : 29618673     DOI : https://doi.org/10.14421/jai.2022.1.1.001-014
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting Inquiry is an open access and peer-reviewed journal published by Fakultas Ekonomi dan Bisnis Islam, UIN Sunan Kalijaga Yogyakarta in collaboration with APSAS. Journal of Accounting Inquiry invites researchers, academics, and practitioners to publish their original, conceptual, theoretical, and empirical research regarding the ideas, issues, and challenges of economics and business. The focus and scope of the Journal of Accounting Inquiry will include but are not limited to: Accounting: Islamic Accounting; Managerial Accounting; Accounting Information System; Taxation and Public Sector Accounting; Auditing; Financial Accounting; Behavioral accounting; etc.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1 Documents
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Search results for , issue "Vol. 5 No. 1 (2026)" : 1 Documents clear
The Effect of Leadership Style and Management Control System on Organizational Performance Wijayanti, Dwi Marlina
Journal of Accounting Inquiry Vol. 5 No. 1 (2026)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jai.2026.5.1.001-011

Abstract

Purpose: This study analyses the influence of leadership style (initiating structure) and management control systems (diagnostic) on company performance. Methodology: This study employs a quantitative approach, using a self-administered survey as the data collection method. The respondents consist of 86 top-level management executives from various organizations across Indonesia, as they are considered to possess sufficient understanding of company performance and the management control systems implemented. Data analysis was conducted using Structural Equation Modelling with Partial Least Squares (SEM-PLS). Findings: The findings of this study indicate that the initiating structure leadership style has a positive contribution to improving company performance. Furthermore, the diagnostic control system is proven to act as a mediating variable (fully) in the relationship between the initiating structure leadership style and company performance  Novelty: This study contributes to the literature by integrating management control systems with leadership style in explaining company performance, which has not previously been examined within the context of management control system practices. It highlights the mediating role of diagnostic control systems in translating initiating structure leadership into improved performance, providing new insights into how formal controls and leadership behavior interact at the top management level.

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