Tesis
Peran Mediasi Sistem Pengendalian Manajemen terhadap Hubungan antara Sistem Pengukuran Kinerja dan Kinerja Organisasi: Studi Kasus pada Sektor Perbankan di Madagaskar
We examines the role of Management Control Systems (MCS) in enhancing organizational performance (OP) within Madagascar’s banking sector, a context shaped by unique socio-economic and regulatory challenges. Using Simons’ Four Levers of Control framework, the research explores how financial and non-financial Performance Measurement Systems (PMS) interact with MCS to influence both financial and non-financial performance outcomes. The study uses data of 267 participants from 11 banks in Madagascar using purposive sampling techniques. Our findings reveal that financial PMS significantly affect MCS, particularly interactive and boundary controls, while non-financial PMS primarily influence interactive controls. Furthermore, MCS mediate the relationship between financial PMS and financial performance, whereas their mediation effect on non-financial PMS and non-financial performance is limited. Among the MCS components, interactive and boundary controls play a crucial role in improving performance, while diagnostic and belief controls have minimal direct impact. These findings emphasize the need to tailor MCS to industry-specific challenges, ensuring strategic alignment and optimal resource utilization. Thus, an effective MCS implementation can enhance operational efficiency, drive competitiveness, and contribute to the sustainable development of Madagascar’s banking sector.
| Call Number | Location | Available |
|---|---|---|
| T 201/25 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Pascasarjana Ilmu Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia 2025 |
|---|---|
| Edisi | - |
| Subjek | Performance Measurement Systems (PMS) Management Control Systems (MCS) Organizational performance (OP) |
| ISBN/ISSN | - |
| Klasifikasi | NONE |
| Deskripsi Fisik | xiv, 89 p. : il. ; 30 cm |
| Info Detail Spesifik | Tesis |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |