Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)

The Role of Management Control System in Non-Financial Performance

Authors
Yanti1, *, Tubagus Ismail2, Imam Abu Hanifah2, Munawar Muchlish2
1University of Buana Perjuangan Karawang, Karawang, Indonesia
2University of Sultan Ageung Tirtayasa, Serang, Indonesia
*Corresponding author. Email: yanti@ubpkarawang.ac.id
Corresponding Author
Yanti
Available Online 10 October 2023.
DOI
10.2991/978-2-38476-118-0_181How to use a DOI?
Keywords
Belief System; Diagnostic Control System; Non-Financial Performance
Abstract

The study aims to examine and analyze the role of management control system in non-financial performance. It is a quantitative study with primary data processing using SPSS 22. The population of this study was MSMEs in Karawang Regency totaling 45 samples. Sources of data in this study were the distribution of a questionnaire to all respondents and interviews. The data was analyzed using multiple linear regression analysis technique. Belief systems and diagnostic control systems have a partial effect on non-financial performance while belief system and diagnostic control systems have a simultaneous effect on non-financial performance. This study concludes that proper and optimal implementation of management control system in a company leads to better non-financial performance, especially employee performance, and the attainment of company goals.

Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
10 October 2023
ISBN
978-2-38476-118-0
ISSN
2352-5398
DOI
10.2991/978-2-38476-118-0_181How to use a DOI?
Copyright
© 2024 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Yanti
AU  - Tubagus Ismail
AU  - Imam Abu Hanifah
AU  - Munawar Muchlish
PY  - 2023
DA  - 2023/10/10
TI  - The Role of Management Control System in Non-Financial Performance
BT  - Proceedings of the 4th Borobudur International Symposium on Humanities and Social Science 2022 (BIS-HSS 2022)
PB  - Atlantis Press
SP  - 1591
EP  - 1600
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-118-0_181
DO  - 10.2991/978-2-38476-118-0_181
ID  - 2023
ER  -