PERANAN SISTEM PENGENDALIAN MANAJEMEN SEBAGAI PEMODERASI HUBUNGAN ANTARA STRATEGI BISNIS DENGAN KINERJA UMKM

Abstract

Performance of Small Medium Enterprises (SME) in Indonesian has been becoming and strategy issue among governance agency. Theoritically, business strategy one of factors effecting Small Medium Enterprises (SME) performance. However, study that investigate the role of managenent control system as moderating variabel is limited. Therefore, the objective of this study is to investigate the role of management control system as moderating variabel between business strategy and performance. Contingency theory is used to undestand phenomena of business strategy and performance. 74 Small Medium Enterprises (SME) in Bukittinggi City is used here, and Moderating Regression Analysis (MRA) is applied. The finding of this study is that there is significant relationship between business strategy and performance of Small Medium Enterprises (SME). Meanwhile management control system has not played the role moderating variabel.Keywords : Management Control System, Business Strategy, and Enterpreneurship Performance