Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Strategic Supply Relationship; Dengan Kerjasama Sebagai Variabel Intervening

Abstract

The important of management control system (MCS) has been documented in MCS literature. In addition, performance measurement system and socialization are some of aspects of MCS that could improve the company performance. Recent development in MCS have heightened the need of sustainable strategic supply relationships (SRRs). However, far too little attention has been paid to strategic supply relationship performance, especially from supplier’s perspective. Therefore, the objective of this study is to determine whether the performance measurement system (PMS), socialization are significantly associated with the performance of strategic supply relationship. Further, the analysis extend to whether the PMS and Socialization influence the performance SSRs through corporations (or corporation as intervening variable). The study use 101 companies as respondents and structural equation model (SEM) as data analysis. The result reveal that performance measurement system and socialization have a positive significantly relationship with the corporation. Further analysis show that PMS is also positively significant associated with the SSRs performance and socialization, however, do not have a significant relationship with the performance SSRs. Contrary to expectation, corporation also do not have a significant relationship with the performance. The most striking result to emerge from the data is that there is no role of corporation as intervening variable in this study. Theses findings has an important implication for developing the SSRs performance of PT. Semen Padang. Further, these combination of findings provide some support for conceptual premises that belong to the contivency theory which explain that the company performance contigent upon the internal and external factors.