PERAN SISTEM PENGENDALIAN MANAJEMEN DALAM MENINGKATKAN KINERJA PERUSAHAAN: Analisis Kontinjensi dan Resource-Based View

Abstract

Penelitian ini menggunakan teori resource-based view (RBV) dan kontinjensi untuk menguji pengaruh sistem pengendalian manajemen (SPM) terhadap kinerja perusahaan yang dimediasi oleh kapabilitas perusahaan, dan untuk menguji pengaruh kultur organisasi yang mempengaruhi hubungan SPM dengan kapabilitas perusahaan. Secara spesifik penelitian ini bertujuan menguji: pengaruh SPM yang mencakup sistem beliefs, sistem boundary, sistem pengendalian diagnostik, dan sistem pengendalian interaktif terhadap kapabilitas perusahaan; pengaruh kapabilitas perusahaan yang mencakup orientasi pasar, inovasi, pembelajaran organisasi, dan kewirausahaan terhadap kinerja perusahaan; pengaruh langsung SPM terhadap kinerja perusahaan; dan pengaruh SPM dan kapabilitas perusahaan yang dimoderasi oleh kultur organisasi. Penelitian menggunakan metode pengumpulan data mail survey dan metode pemilihan sampel dengan pertimbangan kepada perusahaan manufaktur yang diwakili oleh para Chief Financial Officers (CFO) dan manajer di lingkungan CFO perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Sebanyak 229 responden berpartisipasi dalam penelitian ini yang berasal dari 60 perusahaan di lingkungan industri manufaktur. Data penelitian untuk menguji hipotesis dianalisis menggunakan structural equation modeling. Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen berupa sistem beliefs, sistem boundary, sistem pengendalian diagnostik, dan sistem pengendalian interaktif berpengaruh secara positif dengan kapabilitas perusahaan yaitu orientasi pasar, inovasi, pembelajara organisasi, dan kewirausahaan. Bukti empiris menunjukkan bahwa pengaruh kapabilitas perusahaan berupa orientasi pasar, inovasi, pembelajaran organisasi, dan kewirausahaan berpengaruh secara positif dan signifikan dengan kinerja perusahaan. Sementara itu, sistem pengendalian manajemen berupa sistem beliefs, sistem boundary, sistem pengendalian diagnostik, sistem pengendalian interaktif tidak berpengaruh terhadap kinerja perusahaan. Selanjutnya hasil empiris menunjukkan kultur organisasi memperkuat hubungan sistem pengendalian manajemen dengan kapabilitas perusahaan. Kata-kata kunci: sistem pengendalian manajemen, kapabilitas perusahaan, kultur organisasi, kinerja perusahaan, teori kontinjensi, teori resource- based view (RBV). This research used the contingency and resource-based view theories to examine effect of management control systems on corporate performance mediated by capabilities corporate mediating, and to examine the effect of organizational culture on the relationship between management control systems and corporate capabilities. The specific aims of this research were to examine: the effects management control system consisting of beliefs system, boundary system, diagnostic control system, and interactive control system on corporate capabilities; the effects of corporate capabilities consisting of market orientation, innovativeness, organizational learning, and entrepreneurship on corporate performance; the direct effects of management control systems on corporate performance; and the mediating role of organizational culture in the relationship of management control systems and corporate capabilities. This research employed a mail survey as data collection model and judgment sampling method. Sample were gathered from manufacturing company listed in the Indonesia Stocks Exchange and they are represented by Chief Financial Officers and managers as respondents. There were 229 respondents participate from 60 companies. The research used a Structural Equation Modeling to analyze the hypotheses of the study. The results of this study indicated that management control systems consisting of beliefs system, boundary system, diagnostic control system, and interactive control system have a positive effect on corporate capabilities. The empirical evidence showed that corporate capabilities consisting of market orientation, innovativeness, organizational learning, and entrepreneurship have a positive significantly effect on corporate performance. Meanwhile, management control systems consisting of beliefs system, boundary system, diagnostic control system, and interactive control system do not affect on corporate performance. Furthermore, the empirical result also showed that organizational culture strengthen the effect of management control systems relationship on corporate capabilities. Key words: management control systems, corporate capabilities, organizational culture, corporate performance, contingency theory, resource-based view theory.