The Role of Management Control System in Non-Financial Performance

Yanti; Tubagus Ismail; Imam Abu Hanifah; Munawar Muchlish

doi:10.2991/978-2-38476-118-0_181

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The Role of Management Control System in Non-Financial Performance

Authors

Yanti¹^{, *}, Tubagus Ismail², Imam Abu Hanifah², Munawar Muchlish²

¹University of Buana Perjuangan Karawang, Karawang, Indonesia

²University of Sultan Ageung Tirtayasa, Serang, Indonesia

^*Corresponding author. Email: yanti@ubpkarawang.ac.id

Corresponding Author

Yanti

Available Online 10 October 2023.

DOI: 10.2991/978-2-38476-118-0_181 How to use a DOI?
Keywords: Belief System; Diagnostic Control System; Non-Financial Performance
Abstract: The study aims to examine and analyze the role of management control system in non-financial performance. It is a quantitative study with primary data processing using SPSS 22. The population of this study was MSMEs in Karawang Regency totaling 45 samples. Sources of data in this study were the distribution of a questionnaire to all respondents and interviews. The data was analyzed using multiple linear regression analysis technique. Belief systems and diagnostic control systems have a partial effect on non-financial performance while belief system and diagnostic control systems have a simultaneous effect on non-financial performance. This study concludes that proper and optimal implementation of management control system in a company leads to better non-financial performance, especially employee performance, and the attainment of company goals.
Copyright: © 2024 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
Series: Advances in Social Science, Education and Humanities Research
Publication Date: 10 October 2023
ISBN: 10.2991/978-2-38476-118-0_181
ISSN: 2352-5398
DOI: 10.2991/978-2-38476-118-0_181 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Yanti
AU  - Tubagus Ismail
AU  - Imam Abu Hanifah
AU  - Munawar Muchlish
PY  - 2023
DA  - 2023/10/10
TI  - The Role of Management Control System in Non-Financial Performance
BT  - Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
PB  - Atlantis Press
SP  - 1591
EP  - 1600
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-118-0_181
DO  - 10.2991/978-2-38476-118-0_181
ID  - 2023
ER  -

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