管理控制系统对该市生产公司三宝垄员工绩效的影响,其创造力水平为调解变量

Costing Pub Date : 2023-09-15 DOI:10.31539/costing.v7i1.6841
Karyn Natasha Budianto, Monika Palupi Murniati
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引用次数: 0

摘要

本研究试图通过控制杠杆模型确定管理控制系统对员工绩效的影响,该模型包括信念系统、边界系统、诊断系统和互动系统,并以员工创造力程度为中介变量。这种形式的研究是定量的,利用通过谷歌表格向中爪哇三宝垄的工业企业发送问卷收集的原始数据。84名公司经理,包括高级和中级经理,作为受访者参与了调查。基于概率抽样方法,进行了抽样计算。本研究采用三种不同的多元线性回归技术来检验三个不同的假设:(1)管理控制系统对工人生产率的影响;(2)管理控制系统对员工创造力的影响;(3)管理控制制度和创造力作为中介因素对工人生产率的影响。本研究结果表明,由信念系统和互动系统组成的管理控制系统对提高员工绩效和创造力有实质性的影响。员工的生产力和创造力不受此影响,边界系统和诊断系统特征也不受此影响。创造性变量也有能力限制管理控制系统对员工绩效的影响。& # x0D;关键词:信念系统、边界系统、交互控制系统、诊断控制系统和创造力
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Pengaruh Sistem Pengendalian Manajemen Dengan Four Lever’s Of Control Model Terhadap Kinerja Karyawan Di Perusahaan Manufaktur Kota Semarang Dengan Tingkat Kreativitas Sebagai Variabel Mediasi
This study attempts to ascertain the impact of the management control system with the levers of control model, which comprises belief systems, boundary systems, diagnostic systems, and interactive systems on employee performance with a mediating variable, namely the degree of employee creativity. This form of research, which is quantitative, makes use of primary data collected by sending questionnaires to industrial businesses in Semarang, Central Java, through Google Form. 84 firm managers, including top and intermediate managers, participated in the survey as respondents. Based on the probability sampling approach, sampling was computed. Three different multiple linear regression techniques were used in this study to test three different hypotheses: (1) the effects of management control systems on worker productivity; (2) the effects of management control systems on worker creativity; and (3) the effects of management control systems and creativity as mediating factors on worker productivity. The results of this study show that the management control system, which consists of components of the belief system and interaction system, has a substantial impact on improving employee performance and creativity. Employee productivity and creativity are unaffected by this, and neither are the boundary system and diagnostic system characteristics. The creative variable also has the power to limit the management control system's effect on employee performance. Keywords : Belief Systems, Boundary Systems, Interactive Control Systems, Diagnostic Control Systems, and Creativity
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