PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAAP KINERJA ORGANISASI: KAPABILITAS SEBAGAI VARIABEL INTERVENING (Studi empiris pada fakultas/sekolah yang terdapat pada Perguruan Tinggi Swasta di Kota Padang)

Abstract

This study aims to determine the effect of Management Control System on organization performance, while capabilities as an intervening variable. This study use contingency theory. Organitation performance contigent upon external and internal factors. The type of data in this study is primary data. The respondent of this study are head of department of several Universities in Padang City. The final sample are 84 respondents from 160 population. The research used a simple regression, multiple regression and multilevel regression to reject the hipotheses. The results reveal that feed-back Management Control System (MCS) influence on performance, feed-forward Management Control System (MCS) effect on performance. Beside feed-back Management Control System (MCS) does not effect on capabilities, and feed-forward does not effect capabilities. Therefore  capabilities has a relationship with performance. In addition feed-back Management Control System (MCS) impact on performance through capabilities, while feed-forward does not impact on the performance through capabilities.

Keywords: management control system, performance, capabilities.