ABSTRACT
This research is to examine the effect of management
control system in water supply firm to the firm performance when some control
interventions exist. The case is derived from water supply firm in Banyumas
Regency. In this research the effect of result control, action control,
personnel control, and cultural control to the firm performance is examined and
control intervention is positioned as moderating variable. Data was obtained by
using questionnaire sent to employees, from top management to the lowest level.
This research uses regression
analysis and Moderated Regression Analysis (MRA) to test hypothesis.
The result indicates that result control, personnel
control and cultural control affect performance. Action control has no effect
to performance. Control intervention moderates the relationship between management
control system and performance, however, individually control intervention just
moderate the effect of personnel control and cultural control to performance.
Control intervention does not moderate the effect of result control and action
control to performance.
Keywords: Management Control System, Result Control, Action
Control, Personnel Control, Cultural Control, Intervention, Performance.
Praptapa, Agung dan Hijroh Rokhayati, 2012, "Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan kaitannya dengan Kinerja Perusahaan", Jurnal Reviu Akuntansi dan Keuangan, Vol.2 No. 2, page 275-286.
