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Pengaruh Strategi Bisnis, Budaya Organisasi Dan Ukuran Perusahaan Terhadap Sistem Pengendalian Manajemen Dan Dampaknya Pada Keberlanjutan Organisasi

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ABSTRAK

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh strategi bisnis, budaya organisasi, dan ukuran perusahaan terhadap sistem pengendalian manajemen dan dampaknya pada keberlanjutan organisasi. Metode penelitian yang digunakan adalah deskriptif dan verifikatif. Populasi penelitian ini adalah koperasi kredit di Indonesia , dengan jumlah sampel sebanyak 156 koperasi primer.
Penelitian ini mengunakan metode deskriptif dan causal-explanatory. Analisis data menggunakan Structural Equation Modeling (SEM) dengan bantuan alat analisis Linear Structural Relationship (LISREL).
Hasil penelitian menemukan bahwa strategi bisnis, budaya organisasi berpengaruh signifikan dan menunujukkan arah positif terhadap sistem pengendalian manajemen, dan sistem pengendalian manajemen berpengaruh terhadap keberlanjutan organisasi. Ukuran perusahaan tidak berpengaruh terhadap sistem pengendalian manajemen. Strategi bisnis, budaya organisasi, dan ukuran perusahan berpengaruh signifikan dan menunujukkan arah positif terhadap keberlanjutan organisasi. Strategi bisnis berpengaruh signifikan dan menunujukkan arah positif terhadap keberlanjutan organisasi melalui sistem pengendalian manajemen. Budaya organisasi berpengaruh signifikan dan menunujukkan arah positif terhadap keberlanjutan organisasi melalui sistem pengendalian manajemen, dan ukuran perusahaan tidak berpengaruh signifikan terhadap keberlanjutan organisasi melalui sistem pengendalian manajemen

Kata Kunci : Strategi Bisnis, Budaya Organisasi, Ukuran Perusahaan, Sistem Pengendalian Manajemen, Keberlanjutan Organisasi

ABSTRACT

This study aims to obtain empirical evidence about the influence of business strategy, organizational culture, and company size on management control systems and their impact on organizational sustainability. The research method used is descriptive and verification. The population of this study is credit cooperatives in Indonesia, with a total sample of 156 primary cooperatives.
This research uses descriptive and causal-explanatory methods. Data analysis using Structural Equation Modeling (SEM) approach with Linear Structural Relationship (LISREL) analysis tool.
The results of the study found that business strategy, the organizational culture had a significant effect and showed a positive direction on the management control system, and the management control system had an effect on the organization's sustainability. Company size does not affect the management control system. A business strategy, organizational culture, and company size have a significant effect and show a positive direction on organizational sustainability. The business strategy has a significant effect and shows a positive direction on the sustainability of the organization through a management control system. Organizational culture has a significant influence and shows a positive direction on organizational sustainability through management control systems, and company size does not significantly influence organizational sustainability through management control systems

Keywords : Business Strategy, Organizational Culture, Company Size, Management Control Systems, Organizational Sustainability

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Series Title

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Call Number

D4724

Publisher

Bandung : ., 2020

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Language

Indonesia

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NONE

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