PENGARUH SISTEM PENGENDALIAN TERHADAP KINERJA MANAJERIAL (Studi Kasus pada Perusahaan Pelayaran di Semarang)

Abstract

Kebanyakan penelitian sebelumnya hanya menelaah pengaruh langsung dari satu atau lebih komponen sistem pengendalian (partisipasi penetapan standar, insentif berdasarkan standar dan keketatan standar) terhadap kinerja. Penelitian ini menganalisis pengaruh langsung dan pengaruh tidak langsung komponen sistem pengendalian melalui tekanan kerja sebagai variabel intervening terhadap kinerja. Teori yang digunakan penelitian ini adalah (1) teori agensi yaitu untuk mengkaji hubungan antara pimpinan perusahaan pelayaran dengan manajer operasional dan (2) teori kontijensi yaitu untuk mengevaluasi keefektifan partisipasi penetapan standar terhadap kinerja manajerial, faktor kontijensi dalam penelitian ini adalah tekanan kerja yang berperan sebagai variable intervening. Data primer penelitian ini diperoleh dari pendapat atau persepsi manajer operasional yang mengisi dan mengembalikan daftar kuesioner kepada peneliti. Data dikumpulkan dengan mail survey dan contact person, yang didistribusikan ke 118 manajer operasional perusahaan pelayaran di Semarang. Kuesioner yang kembali 103 eksemplar, namun yang dapat diolah sebanyak 100 dan 3 kuesioner tidak dapat diolah karena jawaban tidak lengkap. Penelitian ini dianalisis dengan menggunakan teknik SEM yang dibantu program SPSS11.0. dan AMOS 4.0 Hasil penelitian menunjukkan bahwa komponen sistem pengendalian (partisipasi penetapan standar, insentif berdasarkan standar dan keketatan standar) mempunyai pengaruh langsung terhadap kinerja manajerial. Hasil uji langsung menunjukkan bahwa partisipasi penetapan standar secara signifikan mempunyai pengaruh positif terhadap insentif berdasarkan standar dan kinerja, serta mempunyai pengaruh negatif terhadap keketatan standar dan tekanan kerja; tekanan kerja mempunyai pengaruh negatif terhadap kinerja; insentif berdasarkan standar mempunyai pengaruh terhadap negatif terhadap tekanan kerja. Temuan ini konsisten dengan temuan Michael D Shield,et.al., (2000); hanya dua hipotesa yang bertentangan dengan temuan Michael D Shield, et.al., (2000) yaitu pada penelitian ini, keketatan standar mempunyai pengaruh negatif terhadap kinerja dan insentif berdasarkan standar mempunyai pengaruh positif terhadap kinerja; pada penelitian Michael D Shield.et.al., (2000), keketatan standar dan insentif mempunyai hubungan tidak signifikan terhadap kinerja. Hasil penelitian selanjutnya menunjukkan bahwa komponen sistem pengendalian (partisipasi penetapan standar, insentif berdasarkan standar dan keketatan standar) mempunyai pengaruh tidak langsung terhadap kinerja manajerial. Hasil uji tidak langsung menunjukkan bahwa partisipasi penetapan standar secara signifikan mempunyai pengaruh positif terhadap kinerja, keketatan standar secara signifikan mempunyai pengaruh negatif terhadap kinerja dan insentif berdasarkan standar mempunyai pengaruh positif terhadap kinerja. Penelitian mendatang hendaknya memperluas model tidak langsung untuk mengembangkan pemahaman yang lebih lengkap dari pengaruh sistem pengendalian. Model yang diperluas dapat memasukkan variable intervening lainnya, misalnya : penerimaan tujuan, komitmen tujuan dan motivasi. The former researches mostly focused on direct impact of one or more controlling system components (participation in making standard, incentive based on standard and strictly standard) on performance. This research analyzed whether direct or indirect effects of controlling system components by work stress on performance. Theories used in this study are (1) agency theory, this is to learn the connection between shipping company leaders and their operational managers; and (2) contingency theory, it is to evaluate the effectiveness of participation in making standard on managerial performance, contingency factor of this study is work stress, it is its intervening variable. Primary data this research has been obtained from operational managers’ perception or opinion by filling questionnaires. The data has been distributed by mailing survey and contact person, the questionnnaires were sent to 118 operational managers of shipping companies at Semarang. 103 of these questionnaires were answered and returned, however, only 100 of them could be further processed and 3 of them could not be processed because they were not completely answered. This research is analysed by using SEM Technique by SPPS 11.0 and AMOS 4.0 programs Research findings show that controlling system components (participation in making standard, incentive based on standard, and strictly standard) directly effected on managerial performance. Test result, direct impact, shows that participation in making standard effected positively on incentive based on standard and performance significantly, in contrary it negatively effected on strictly standard and work stress; moreover, work stress had negative impact on performance; furthermore, incentive based on standard had negative effect on work stress. These findings were in according to research results of Michael D. Shield.et al., (2000). But two hypotesis were different from research results Michael D Shield.et.al., (2000), this studied shows that strictly standard had negative impact on performance and incentive based on standard had positive effect on performance. Studied Michael D Shield.et. al., (2000) shows that the relationships between performance and both strictly standard and incentive based on standard The other this research results show that controlling system components (participation in making standard, incentive based on standard, and strictly standard) had indirect impact on managerial performance. Test result, indirect impact, shows that participation in making standard had positive impact on performance significantly; however, strictly standard had negative impact on performance, and incentive based on standard had positive impact on performance. The next research should be focused on enrichment the indirect impact in order to develop the completely understanding of controlling system effects. The model could involve the other intervening variable, such as agreed goals, commitment on goals and motivation.