PENGARUH MODERASI SISTEM PENGENDALIAN MANAJEMEN DAN INOVASI TERHADAP KINERJA
(Studi Empiris Pada Perusahaan Manufaktur di Indonesia)
DWI CAHYONO
Universitas Muhammadiyah Jember
EVI LESTARI
Universitas Muhammadiyah Jember
SYARIFUDIN YUSUF
Universitas Muhammadiyah Parepare
ABSTRACT
These study investigated effect innovation on performance with Management Control System (MCS) : budgets and balance scorecard : Customer Perspective as moderating variable. The study used data collected through mail survey to several managers. The responses of 45 managers drawn from a cross department of Indonesian manufacturing companies to a quetionare survey designed to measure the variable were analyzed using MSEM (Moderated Structural Equation Model (MSEM) with LISREL (Linear Structural Relationships) 8.54 program. Futhermore analysis found positive effect Innovation on Performance with Management Control System (MCS) with budgets and balance scorecard : Customer Perspective as moderating variable.These result of this study were generally consistent with those from prior research.
Keywords : innovation, performance, customer, LISREL, MSEM
* Simposium Nasional Akuntansi 10 - Makassar
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