Implikasi Sistem Pengendalian Manajemen terhadap Kapabilitas Perusahaan pada PDAM di Kalimantan Selatan

Nurul Hayati; RR. Siti Munawaroh; Masithah Akbar

Implikasi Sistem Pengendalian Manajemen terhadap Kapabilitas Perusahaan pada PDAM di Kalimantan Selatan

Nurul Hayati, RR. Siti Munawaroh, Masithah Akbar

Abstract

This study aims to examine the implications of management control systems (MSS) which include belief systems, boundary systems, diagnostic control systems, and interactive control systems on company capabilities which include market orientation and innovation. The research data was taken from the Regional Drinking Water Company (PDAM) in all cities and regencies in South Kalimantan. Questionnaires were distributed to each of the top and middle level managers. The data is processed using multiple regression analysis to test the proposed hypotheses. The results show that: (1) Belief systems have a significant positive effect on market orientation and innovation (2) Boundary systems have no effect on market orientation and innovation (3) Diagnostic control systems have no effect on market orientation and innovation, and (4) The interactive control system has a significant positive effect on market orientation and innovation.

Keywords

Beliefs System, Boundary System, Diagnostic Control System, Interactive Control System, Market Orientation, Innovation.

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