PENGARUH SISTEM KONTROL TERHADAP KJNERJA KEUANGAN: UJI FIT VERSUS UJI INTERNAL CONSISTENCY

Abstract

Empirically, this study examind two primary propositions. First, in the perspective of contingency theory, appropriatness of organizational control systems depends on perceived environtmental uncertainty. Second, in the perspective of internal consistency, that consistency between different lavels of control systems is supported to financial. performace. The control systems included in the present study were based on Anthony's (in Mak, 1989) framework of control systems. A series of hypothesis relating to the above propositions were generated tested. First, deviation's from fit between perceived environmental uncertainty and the sophistication of operational control system, management control system and strategic planning will be negatively supported to financial performance. Second, internal consistency between operational control system, management control system and strategic planning will be positively supported to financial performance. The methode of data collection was done through questionares, with consist of 97 respondent of managers of Bank Perkreditan Rakyat (BPR) and using purposive random sampling. There was no support for contingency theory and very strong support for the internal consistency proposition. The weak support for contingency theory was not totally surprising given conflicting evidence in the extant literature, particularly for studies explicity incorporating performance measures (e.g Pennings, 1975; Mak, 1989). The results of this study show that organisations with are financially more succesful tend to display greater consistency between the operational control system and. management control system, between the management control system and starategic planning, and•between the operational control system and strategic planning. , Penelitian ini secara empiris menguji dua masalah pokok. Pertama, dalarn perspektif teori kontinjensi, kesesuaian sistem kontrol organisasi tergantung pada ketidakpastian lingkungan yang dipersepsikan. Kedua, dalam perspektif internal consistency, konsistensi antara berbagai level sistem kontrol yang berbeda akin mempengaruhi kinerja keuangan. Sistem kontrol dalam penelitian ini mengacu pada framework sistem kontrol yang dikemukakan oleh Anthony (dalam Mak, 1989). Sejumlah hipotesis yang berkaitan dengan kedua perspektif tersebut telah diuji. Pertama, deviasi dari fit antara ketidakpastian lingkungan yang dipersepsikan dan kecanggihan dari. Operational Control System, Management Control System dan Strategic Planning secara negatif berpengarub terhadap kinerja keuangan. Kedua, konsistensi internal antara Operational Control System, Management Control System dan Strategic Planning berpengaruh secara positif terhadap kinerja keuangan. Data penelitian dikumpulkan dengan menggunakan kuesioner dengan jumlah sampel 97 direksi/pimpinan Bank Perkreditan Rakyat. Data dikumpulkan dengan teknik purposive random sampling. Penelitian ini tidak mendukung pendekatan teori kontinjensi, tetapi mendukung perspektif internal consistency. Tidak adanya dukungan terhadap perspektif kontinjensi tersebut dapat dipahami mengingat banyak penelitian terdahulu yang menghasilkan bukti-bukti temuan yang berbeda (misalnya Penings, 1975; Mak, 1.989). Basil penelitian ini menunjukkan bahwa organisasi yang sukses di bidang keuangan sangat dipengaruhi oleh konsistensi antara penggunaan Operational Control System dengan Management Control System, penggunaan Management Control. System dengan Strategic Planning dan penggunaan Operational Control System dengan Strategic Planning.