PERAN MANAGEMENT CONTROL SYSTEM DAN TATA KELOLA DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI
DOI:
https://doi.org/10.31849/jieb.v22i1.25706Keywords:
Management Control System, Higher Education, University GovernanceAbstract
Management Control System (MCS) mendorong manajemen universitas untuk fokus pada pencapaian kinerja yang diharapkan. Sayangnya penelitian tentang MCS di sektor publik, masih sangat terbatas terutama di universitas. Telah dikatakan bahwa MCS mempengaruhi Kinerja Perguruan Tinggi meskipun dengan cara yang lemah. Namun, ada variabel lain yang mempengaruhi peran MCS terhadap kinerja perguruan tinggi. Tata kelola universitas yang baik adalah salah satunya. Kim (2008) menyatakan bahwa faktor tata kelola universitas menentukan keberhasilan manajemen, kontrol kualitas dan kinerja organisasi. Penelitian ini berusaha untuk menguji peran tata kelola universitas di bawah pengaruh MCS terhadap Kinerja. Penelitian dilakukan terhadap 2 Perguruan Tinggi Negeri di Pekanbaru. Data dianalisa menggunakan model persamaan struktural dengan alat uji menggunakan partial least square (PLS). Melalui analisis regresi berganda ditemukan bahwa terdapat pengaruh MCS terhadap kinerja perguruan tinggi. Selanjutnya tata kelola memoderasi pengaruh MCS terhadap kinerja perguruan tinggi
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Bisbe, J., & Otley, D. (2004). The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 29(8), 709–737. https://doi.org/10.1016/j.aos.2003.10.010
Brown, W. O. (2001). Faculty participation in university governance and the effects on university performance. In Journal of Economic Behavior & Organization (Vol. 44).
Chenhall, R. H., & Langfield-Smith, K. (2003). Performance Measurement and Reward Systems, Trust, and Strategic Change. Journal of Management Accounting Research, 15(1). https://doi.org/10.2308/jmar.2003.15.1.117
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Davila, A., & Ditillo, A. (2017). Management control systems for creative teams: Managing stylistic creativity in fashion companies. Journal of Management Accounting Research, 29(3), 27–47. https://doi.org/10.2308/jmar-51806
De Vries, M., & De Vries, M. S. (2013). The Challenge of Good Governance. In The Innovation Journal: The Public Sector Innovation Journal (Vol. 18, Issue 1).
Efferin, S., & Hopper, T. (2007). Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society, 32(3), 223–262. https://doi.org/10.1016/j.aos.2006.03.009
Ganescu, M. C. (2012). Assessing Corporate Social Performance from a Contingency Theory Perspective. Procedia Economics and Finance, 3, 999–1004. https://doi.org/10.1016/s2212-5671(12)00264-x
Gupta, P., & Sharma, A. M. (2014). A Study of the Impact of Corporate Governance Practices on Firm Performance in Indian and South Korean Companies. Procedia - Social and Behavioral Sciences, 133, 4–11. https://doi.org/10.1016/j.sbspro.2014.04.163
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Hair et.al. (2010). Multivariate Data Analysis (Upper Saddle River, Ed.; 7th Edition). Prentice Hall.
Henri, J. F. (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31(6), 529–558. https://doi.org/10.1016/j.aos.2005.07.001
Ismail, T. (2016). Culture control, capability and performance: Evidence from creative industries in Indonesia. Asian Review of Accounting, 24(2), 171–184. https://doi.org/10.1108/ARA-01-2014-0014
Januri, Maksum, A., Muda, I., & Bukit, R. B. (2023). Teaching performance at private universities in Medan City: Analysis of factors affecting university governance. International Journal of Innovative Research and Scientific Studies, 6(2), 281–288. https://doi.org/10.53894/ijirss.v6i2.1339
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Kyriakopoulos, K., Meulenberg, M., & Nilsson, J. (2004). The impact of cooperative structure and firm culture on market orientation and performance. Agribusiness, 20(4), 379–396. https://doi.org/10.1002/agr.20021
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Lores, L., Mas’ut, ., Muda, I., & Ginting, S. (2020). The Application of Good University Governance to Intellectual Capital on University Medan Area. 1202–1207. https://doi.org/10.5220/0009510012021207
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Muktiyanto, A., Anitawati Hermawan, A., & Dwiyani Hadiwidjaja, R. (2020). The role of management control systems in the performance of higher education through good university governance. In Int. J. Trade and Global Markets (Vol. 13, Issue 3).
Muktiyanto, A., & Hadiwidjaja, D. R. (2016). The influence of management control system on good university governance with internal auditor’s role as mediation. Pertanika Journal of Social Sciences and Humanities, 24(May).
Nofianti, L., & Suseno, N. S. (2014). Factors Affecting Implementation of Good Government Governance (GGG) and their Implications towards Performance Accountability. Procedia - Social and Behavioral Sciences, 164. https://doi.org/10.1016/j.sbspro.2014.11.056
Ong, T. S. (2019). Organisational culture, environmental management control systems, environmental performance of Pakistani manufacturing industry. International Journal of Productivity and Performance Management, 68(7), 1293–1322. https://doi.org/10.1108/IJPPM-05-2018-0187
Pistoni, A., Arcari, A., & Gigliarano, C. (2022). Managerial control systems and innovation partnership success: an empirical analysis in Italian firms. European Journal of Innovation Management. https://doi.org/10.1108/EJIM-10-2018-0217
Pratolo, S., Mukti, A. H., & Sofyani, H. (2022). The Service Quality of Community Health Centers During the COVID-19 Pandemic: Do Governance Practices Benefit? Journal of Accounting and Investment, 23(2), 360–378. https://doi.org/10.18196/jai.v23i2.14324
Quyen, D. T. N. (2014). Developing University Governance Indicators and their Weighting System Using a Modified Delphi Method. Procedia - Social and Behavioral Sciences, 141, 828–833. https://doi.org/10.1016/J.SBSPRO.2014.05.144
Rötzel, P. G. (2019). Integrating environmental management control systems to translate environmental strategy into managerial performance. Journal of Accounting and Organizational Change, 15(4), 626–653. https://doi.org/10.1108/JAOC-08-2018-0082
Samimi, A. J., Ahmadpour, M., & Ghaderi, S. (2012). Governance and Environmental Degradation in MENA Region. Procedia - Social and Behavioral Sciences, 62, 503–507. https://doi.org/10.1016/J.SBSPRO.2012.09.082
Sasmita, D., Saarce, D., & Hatane, E. (2017). Pengaruh Management Control System Terhadap Customer Oriented Measures Melalui Employee Oriented Measures Sebagai Variabel Intervening.
Sayidah, N., Ady, S. U., Supriyati, J., Sutarmin, Winedar, M., Mulyaningtyas, A., & Assagaf, A. (2019). Quality and university governance in Indonesia. International Journal of Higher Education, 8(4), 10–17. https://doi.org/10.5430/ijhe.v8n4p10
Shurafa, R., & Mohamed, R. (2018). National Culture and Management Control Systems Using Levers of Control Framework: An Empirical Analysis. Journal of Islamic, Social, Economics and Development, 3(10), 37–53.
Sofyani, H., Abu Hasan, H., & Saleh, Z. (2022). Does internal control contribute to quality management in higher education institutions? Indonesia’s adoption experience of the COSO integrated framework. TQM Journal. https://doi.org/10.1108/TQM-06-2022-0201
Song, J. (2018). Creating world-class universities in China: strategies and impacts at a renowned research university. Higher Education, 75(4), 729–742. https://doi.org/10.1007/s10734-017-0167-4
Spanò, R., & Zagaria, C. (2022). Performance Management Systems: Emerging Issues and Future Trends. Integrating Performance Management and Enterprise Risk Management Systems, 5–33. https://doi.org/10.1108/978-1-80117-151-920221002
Widener, S. K. (2007). An empirical analysis of the levers of control framework. Accounting, Organizations and Society, 32(7–8), 757–788. https://doi.org/10.1016/j.aos.2007.01.001
Widyaningdyah, A. U. (2020). Levers of Control Dan Keunggulan Bersaing: Apakah Pengendalian Manajemen Sebuah Sistem? Media Riset Akuntansi, Auditing & Informasi, 20(2), 221–246. https://doi.org/10.25105/mraai.v20i2.7385
Yarbrough, B. v, & Yarbrough, R. M. (1999). Governance Structures, Insider Status, and Boundary Maintenance. In Journal of Bioeconomics (Vol. 1).
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