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

Abstract

<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh <em>misfit</em> ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (<em>levers of control</em>) 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 <em>misfit</em> 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.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><em>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.</em>

The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance

“…If banks have characteristics that are very bound by strict regulations, especially hotels in tourism areas such as Bali, are more likely to follow regulations issued by local tourism agencies or authorities or regional governments. This is a further study as in the research of Adiputra et al (2019) which analyzes the fit between business strategy and management control systems on hotel financial and non-financial performance, which is different from previous studies of management control systems that do not use levers of control measurements such as Gani & Jermias (2012) and the use of a sample of non-service companies such as Putri 2014) and Desmiyawati & Azlina (2013). Likewise, the research of Fauzi et al (2011) used the hotel industry in Central Java, but did not use the fit approach to analyze the suitability of contingency factors with management control systems.…”

“…Martyn et al (2016) prove that research on LoC tends to provide an understanding of antecedents, performance and results for the use of diagnostics and interactive control only. Speklé et al (2017) prove LoC is positively related to corporate empowerment and creativity and hotel performance is influenced by misfit business uncertainty and LoC (Adiputra et al, 2019).…”

“…Research Speklé et al (2017) provide empirical evidence related to LoC as a driver of organizational success that is explained that the intensity of the use of LoC is positively related to corporate empowerment and creativity. Adiputra et al (2019) found that business uncertainty and LoC affect hotel performance.…”

“…Research on management control systems is still not widely done in service companies such as hotels, except for those conducted by Adiputra et al (2019). Hotels are service companies that tend to have unique characteristics and are different from other service companies such as banks.…”

“…The results of the study show that the misfit of business strategy and MCS has a negative effect on the performance of banks. Adiputra et al (2019) which tests business uncertainty with MCS misfit on hotel performance. The results of the study show that the misfit of business uncertainty and MCS has a negative effect on the performance of hotels.…”