Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance

This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with an organizational culture that will negatively affect the financial performance of Village Credit Institution (LPD). This study uses a survey method...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	I Made Pradana Adiputra, Edy Sujana
Formato:	article
Lenguaje:	EN
Publicado:	Ikatan Akuntan Indonesia 2021
Materias:	management control system organizational culture lpd financial performance Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/056e4ee42bde490db50cdb796aca22b8
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:056e4ee42bde490db50cdb796aca22b8
record_format	dspace
spelling	oai:doaj.org-article:056e4ee42bde490db50cdb796aca22b82021-11-10T04:38:59ZManagement Control Systems, Organizational Culture and Village Credit Institution Financial Performance10.33312/ijar.5152086-68872655-1748https://doaj.org/article/056e4ee42bde490db50cdb796aca22b82021-01-01T00:00:00Zhttps://ijar-iaikapd.or.id/index.php/ijar/article/view/515https://doaj.org/toc/2086-6887https://doaj.org/toc/2655-1748This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with an organizational culture that will negatively affect the financial performance of Village Credit Institution (LPD). This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk, and petengen) and one staff each from the credit and accounting department. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy, and market, shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic, and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD. I Made Pradana AdiputraEdy SujanaIkatan Akuntan Indonesiaarticlemanagement control systemorganizational culturelpd financial performanceAccounting. BookkeepingHF5601-5689ENThe Indonesian Journal of Accounting Research, Vol 24, Iss 1, Pp 75-108 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	management control system organizational culture lpd financial performance Accounting. Bookkeeping HF5601-5689
spellingShingle	management control system organizational culture lpd financial performance Accounting. Bookkeeping HF5601-5689 I Made Pradana Adiputra Edy Sujana Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
description	This study aims to provide empirical evidence about the influence of misfit management control systems (levers of control) with an organizational culture that will negatively affect the financial performance of Village Credit Institution (LPD). This study uses a survey method (questionnaire) based on a sample of 149 LPD units in Buleleng Regency with purposive sampling criteria. The research respondents were all three LPD officers (penyarik, pemucuk, and petengen) and one staff each from the credit and accounting department. The research hypothesis suggests that each organizational culture orientation, namely clan, adhocracy, hierarchy, and market, shows a fit (through misfit values) with levers of control (belief, boundary, diagnostic, and interactive control system) has a negative effect on LPD financial performance. The analysis technique uses OLS regression residual approach to testing the research hypothesis. The results showed that the hierarchical culture was able to have a fit (a small misfit value) with a management control system (levers of control) to influence the financial performance of the LPD.
format	article
author	I Made Pradana Adiputra Edy Sujana
author_facet	I Made Pradana Adiputra Edy Sujana
author_sort	I Made Pradana Adiputra
title	Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
title_short	Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
title_full	Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
title_fullStr	Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
title_full_unstemmed	Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance
title_sort	management control systems, organizational culture and village credit institution financial performance
publisher	Ikatan Akuntan Indonesia
publishDate	2021
url	https://doaj.org/article/056e4ee42bde490db50cdb796aca22b8
work_keys_str_mv	AT imadepradanaadiputra managementcontrolsystemsorganizationalcultureandvillagecreditinstitutionfinancialperformance AT edysujana managementcontrolsystemsorganizationalcultureandvillagecreditinstitutionfinancialperformance
_version_	1718440529810685952

Management Control Systems, Organizational Culture and Village Credit Institution Financial Performance

Ejemplares similares