(Sistem Pengukuran Kinerja dan proses sosialisasi) terhadap kinerja dalam Strategic Supply Relationships (SSRs)

Muchlis, Munawar (2009) (Sistem Pengukuran Kinerja dan proses sosialisasi) terhadap kinerja dalam Strategic Supply Relationships (SSRs). Masters thesis, Diponegoro University.



ABSTRACT The purpose of this research investigates the influence of two management control systems (performance measurement systems and socialization processes) to performance in strategic supply relationships (SSRs): four dimensions of cooperation as intervening variable (information sharing, problem solving, willingness to adapt to changes, and restraint from use of power) in hospital of java. This research represents the empirical test which used random sampling techics in data collection. Data were collected using a survey that was mailed (400 quesioners) to general & financial managers and general affair managers in hospital of java as research sample. The response rate indicated 20,64% with 77 respondents. Hypothesis test used Partial Least square (PLS). The result of hypothesis test indicates that performance measurement systems (PMS) have a significant effect to three dimension of cooperation (information sharing , problem solving and adaptability), PMS is found to have facilitating role in socialitation processes, socialization processes have positive and significant effect to problem solving, adaptability, restraint from use of power, Information sharing haven’t significant to performance in SSRs. PMS have positive effect and significant to performance in SSRs, and then socialization process have positive effect and not significant to performance in SSRs. From four dimentions of cooperation only problem solving that have big influence as intervening variable between the influence of management control systems to performance in SSRs. The results of the study contribute to the literature by demonstrating the importance of PMS in stimulating cooperation and enhancing performance, indicating the performance benefits of cooperative behavior. The result also highlight the importance of power asymmetry in SSRs. This evidence by the direct effect of power on performance and the mediating role of power on the effects socialization processes and information sharing on performance. Key words: Management Control Systems, Cooperation and Performance in Strategic Supply Relationships (SSRs).

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:School of Postgraduate (mixed) > Master Program in Accounting
ID Code:7890
Deposited On:30 Mar 2010 16:06
Last Modified:30 Mar 2010 16:06

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