Management Control System and Organizational Culture, Which One Has Stronger Influence on Employee Commitment?
- DOI
- 10.2991/aebmr.k.211117.084How to use a DOI?
- Keywords
- Management Control System; Organizational Culture; Employee Commitment
- Abstract
This study aims at investigating which Management Control System and Organizational Culture that has stronger influence on Employee Commitment on manufacturing companies in Indonesia. Also, this study aims at finding out whether Organizational Culture is capable of mediating the Management Control System impact of Employee Commitment. Researchers use the primary data approach through a survey-based questionnaire to gain data from manufacturing companies operating in Indonesia. The study population is manufacturing companies both public and non-public companies operating in Indonesia with a total sample of 47 respondents. This study used Structural Equation Model (SEM) technique which would be analysed by WarpPLS software. The result of this study shows that the Management Control System is stronger in influencing the Employee Commitment than Organizational Culture on manufacturing companies in Indonesia. Furthermore, the Organizational Culture is capable of mediating the impact between Management Control System and Employee Commitment. The result of this study contributed to fill in the literature gap related to Management Control Systems and Employee Commitment. A positive Organizational Culture can also help to increase employee commitment by acting as a mediator. This is the first study to examine the strength of the connection between the management control system and the organizational culture of employee commitment in Indonesian manufacturing companies.
- Copyright
- © 2021 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Devie AU - Michelle Irenetta Prastowo PY - 2021 DA - 2021/11/23 TI - Management Control System and Organizational Culture, Which One Has Stronger Influence on Employee Commitment? BT - Proceedings of the Seventh Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2021) PB - Atlantis Press SP - 376 EP - 381 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.211117.084 DO - 10.2991/aebmr.k.211117.084 ID - 2021 ER -