Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan

I Made Pradana Adiputra, Lindawati Gani, Hilda Rossieta, Ancella Anitawati Hermawan

Abstract


ABSTRAK

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (levers of control) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi misfit residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.

ABSTRACT

This study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.

Keywords


Sistem pengendalian manajemen; ketidakpastian bisnis yang dipersepsikan; kinerja perusahaan; Management control system; perceived business uncertainty; firm performance

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References


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DOI: http://doi.org/10.25273/jap.v8i2.4435

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