Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)

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Management Control System and Organizational Culture, Which One Has Stronger Influence on Employee Commitment?

Authors
Devie1, Michelle Irenetta Prastowo2, *
1,2Business Accounting, Petra Christian University, Surabaya, East Java, Indonesia
*Corresponding author. Email: debora.michelle.irenetta@gmail.com
Corresponding Author
Michelle Irenetta Prastowo
Available Online 23 November 2021.
DOI
10.2991/aebmr.k.211117.084How to use a DOI?
Keywords
Management Control System; Organizational Culture; Employee Commitment
Abstract

This study aims at investigating which Management Control System and Organizational Culture that has stronger influence on Employee Commitment on manufacturing companies in Indonesia. Also, this study aims at finding out whether Organizational Culture is capable of mediating the Management Control System impact of Employee Commitment. Researchers use the primary data approach through a survey-based questionnaire to gain data from manufacturing companies operating in Indonesia. The study population is manufacturing companies both public and non-public companies operating in Indonesia with a total sample of 47 respondents. This study used Structural Equation Model (SEM) technique which would be analysed by WarpPLS software. The result of this study shows that the Management Control System is stronger in influencing the Employee Commitment than Organizational Culture on manufacturing companies in Indonesia. Furthermore, the Organizational Culture is capable of mediating the impact between Management Control System and Employee Commitment. The result of this study contributed to fill in the literature gap related to Management Control Systems and Employee Commitment. A positive Organizational Culture can also help to increase employee commitment by acting as a mediator. This is the first study to examine the strength of the connection between the management control system and the organizational culture of employee commitment in Indonesian manufacturing companies.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
23 November 2021
ISBN
10.2991/aebmr.k.211117.084
ISSN
2352-5428
DOI
10.2991/aebmr.k.211117.084How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Devie
AU  - Michelle Irenetta Prastowo
PY  - 2021
DA  - 2021/11/23
TI  - Management Control System and Organizational Culture, Which One Has Stronger Influence on Employee Commitment?
BT  - Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021)
PB  - Atlantis Press
SP  - 376
EP  - 381
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211117.084
DO  - 10.2991/aebmr.k.211117.084
ID  - 2021
ER  -