Mediation Model Locus Of Control With Management Accounting Information And Managerial Decision-Making On Company Performance
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Abstract
Di Indonesia telah terjadi beberapa kasus perusahaan manufaktur yang mengalami penurunan laba di Kabupaten Serang dan Kota Cilegon. Penurunan tersebut dapat dikaitkan dengan perkembangan teknologi yang semakin pesat dan maju di era saat ini, yang membuat persaingan di sektor bisnis semakin ketat. Peneliti bertujuan untuk menyelidiki hubungan antara informasi akuntansi manajemen, pengambilan keputusan manajerial, locus of control, dan kinerja perusahaan dengan model yang telah peneliti rumuskan. Jenis penelitian ini menggunakan pendekatan kuantitatif kausalitas, yang menyelidiki dampak hubungan. Penelitian ini dilakukan di Perusahaan Manufaktur di Kabupaten Serang dengan 135 perusahaan dengan menggunakan purposive sampling, menggunakan 20 perusahaan dengan jumlah karyawan yang memegang jabatan seperti kepala divisi atau departemen dan supervisor. Jumlah sampel yang ditetapkan dari 20 perusahaan adalah 64 responden. Teknik pengumpulan data menggunakan kuesioner dengan skala interval 1 sangat tidak setuju sampai 10 sangat setuju dengan studi lapangan sebanyak 64 responden. Data terkumpul, peneliti mengolah data dengan bantuan program smart pls versi 4.0 melalui evaluasi model pengukuran, inner model dan uji hipotesis dengan uji bootstrapping. Hasil penelitian ini menunjukkan bahwa secara statistik informasi akuntansi manajemen, pengambilan keputusan manajerial dan locus of control berpengaruh signifikan terhadap kinerja perusahaan. Locus of control dapat memediasi pengaruh informasi akuntansi manajemen terhadap kinerja perusahaan dan pengambilan keputusan manajerial terhadap kinerja perusahaan.
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References
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Arsad, Sobari, M. A. A., Indra, & Haryadi, D. (2024). The effect of work motivation and work discipline on employee performance. Journal of Management Science, 7(1), 437–443. https://doi.org/10.55227/ijhess.v2i5.430
Azmiana, L. N. dan R. (2023). Pengaruh Sistem Informasi Akuntansi Manajemen, Human Capital Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial. Economics and Digital Business Review, 4(2), 52–59.
Botha, F., & Dahmann, S. C. (2024). Locus of control, self-control, and health outcomes. SSM - Population Health, 25(July 2023), 101566. https://doi.org/10.1016/j.ssmph.2023.101566
Cepeda-Carrion, G., Cegarra-Navarro, J. G., & Cillo, V. (2019). Tips to use partial least squares structural equation modelling (PLS-SEM) in knowledge management. Journal of Knowledge Management, 23(1), 67–89. https://doi.org/10.1108/JKM-05-2018-0322
Chang, L., & Liu, L. (2024). Measurement : Sensors Management information platform based on Internet of Things. Measurement: Sensors, 34(March), 101262. https://doi.org/10.1016/j.measen.2024.101262
Faiz, M., Sarwar, N., Tariq, A., & Memon, M. A. (2024). Mastering digital leadership capabilities for business model innovation: the role of managerial decision-making and grants. Journal of Small Business and Enterprise Development, 31(3), 574–597. https://doi.org/10.1108/JSBED-07-2023-0341
Ghozali. I & Latan. H. (2015). Partial Least Square, Konsep, Teknik dan Aplikasi Menggunakan Program Smart PLS 3.0 (2nd ed.). Universitas Diponegoro Semarang.
Haryadi, D., Setiawati, E. T., & Juhandi. (2022). The Role Of Organizational Culture On Improving Employee Performance Through Work Discipline. Jurnal Mantik, 6(1), 686–698.
Henryanto Wijaya, J. G. (2020). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Mnufaktur. Jurnal Paradigma Akuntansi, 2(4), 1718. https://doi.org/10.24912/jpa.v2i4.9367
Hsu, M. L., & Chiu, K. Y. (2008). A comparison between I-Ching’s early management decision-making model and western management decision-making models. Chinese Management Studies, 2(1), 52–75. https://doi.org/10.1108/17506140810866241
Hu, J., Kang, T., Zhang, J., & Ma, X. (2024). The chain mediating effect of learning goal distress and excessive learning motivation from unknown locus of control on migrant middle school students’ learning anxiety. Acta Psychologica, 248(January), 104350. https://doi.org/10.1016/j.actpsy.2024.104350
Kang, N., & Lee, S. (2024). Psychological separation, health locus of control, and transition readiness in adolescents and young adults with type I diabetes. Journal of Pediatric Nursing, 76, 38–44. https://doi.org/10.1016/j.pedn.2024.01.033
Kouamé, S., Oliver, D., & Poisson-de-Haro, S. (2015). Can emotional differences be a strength? Affective diversity and managerial decision performance. Management Decision, 53(8), 1662–1676. https://doi.org/10.1108/MD-08-2014-0540
Kurniawati, E. (2018). Waktu Terhadap Kinerja Keuangan Pt . Surya Sukses. Elok Kurniawati Jurnal Profita, 11(1), 20–33.
Lautenschlager, C., & Tzempelikos, N. (2024). Towards an integration of corporate foresight in key account management. Industrial Marketing Management, 120(November 2023), 90–99. https://doi.org/10.1016/j.indmarman.2024.05.009
Liem, V. T., & Hien, N. N. (2024). The impact of managers’ attitudes towards environmental management accounting and green competitive advantage in Vietnam manufacturers. Heliyon, 10(13), e33565. https://doi.org/10.1016/j.heliyon.2024.e33565
Masoom, M. R. (2024). Social capital and health beliefs: Exploring the effect of bridging and bonding social capital on health locus of control among women in Dhaka. Heliyon, 10(7), e28932. https://doi.org/10.1016/j.heliyon.2024.e28932
Monteiro, A. P., Vale, J., Leite, E., & Lis, M. (2024). Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers. International Journal of Accounting Information Systems, 54(March 2023), 100692. https://doi.org/10.1016/j.accinf.2024.100692
Nawawi, M., & Yunia, D. (2021). Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 7(1), 11–22. https://doi.org/10.31289/jab.v7i1.4282
Neneh, B. N., & Dzomonda, O. (2024). Transitioning from entrepreneurial intention to actual behaviour: The role of commitment and locus of control. International Journal of Management Education, 22(2), 100964. https://doi.org/10.1016/j.ijme.2024.100964
Pedroso, E., & Gomes, C. F. (2024). Disentangling the effects of top management on management accounting systems utilization. International Journal of Accounting Information Systems, 53(February), 100678. https://doi.org/10.1016/j.accinf.2024.100678
Pérez-Chamorro, V., Casasola-Balsells, A., & Gutiérrez-Hidalgo, F. (2024). A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly. Critical Perspectives on Accounting, 99(January 2020). https://doi.org/10.1016/j.cpa.2024.102734
Perry, T., Syaechurodji, & Haryadi, D. (2023). Work motivation and work environment in improving employee performance at PT Telkom Witel Banten Persero. International Journal of Applied Finance and Business Studies Journal, 11(2), 255–261.
Pratiwi, E. T. (2019). Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal Dan Kualitas Laporan Keuangan Sektor Publik. Jurnal Ilmiah Akuntansi Manajemen, 1(1), 40–56. https://doi.org/10.35326/jiam.v1i1.238
Putra, I. G. B. N. P., Sari, A. A. P. A. M. P., & Larasdiputra, G. D. (2019). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 18(1), 41–51.
Putri, P. Y. A., Dewi, I. G. A. R. P., & Dewi, C. I. R. S. (2019). Praktik Akuntansi Manajemen Dan Faktor-Faktor Kontijensinya Pada Umkm Di Rumah Kreatif Bumn (Rkb) Kabupaten Gianyar. Jurnal Ilmiah Akuntansi, 3(2), 100–118. https://doi.org/10.23887/jia.v3i2.16635
Sari, R. C., & Zuhrotun. (2018). Keinformatifan laba di pasar obligasi dan saham: uji. Jurnal Ilmiah Akuntansi Dan Bisnis, 3(1), 1–9.
Saxena, D., Brady, M., Lamest, M., & Fellenz, M. (2022). Bridging the marketing-finance divide: use of customer voice in managerial decision-making. Qualitative Market Research, 25(3), 361–382. https://doi.org/10.1108/QMR-09-2020-0113
Setyawati, A., Sugangga, R., Sulistyowati, R., Narmaditya, B. S., Maula, F. I., Wibowo, N. A., & Prasetya, Y. (2024). Locus of control, environment, and small-medium business performance in pilgrimage tourism: The mediating role of product innovation. Heliyon, 10(9), e29891. https://doi.org/10.1016/j.heliyon.2024.e29891
Siganos, A. (2024). Climate theory & managerial decisions on cross-border mergers. British Accounting Review, 56(1), 101260. https://doi.org/10.1016/j.bar.2023.101260
Simons, R. H., & Thompson, B. M. (1998). Strategic determinants: The context of managerial decision making. Journal of Managerial Psychology, 13(1), 7–21. https://doi.org/10.1108/02683949810369093
Terkait, M., & Kinerja, M. (2024). PengaRuh Human Capital Dalam Pengambilan Keputusan Manajerial Terkait Meningkatkan Kinerja Perusahaan. Neraca Manajemen, Ekonomi, 6(1), 1–9.
Tjahjadi, H., & Tjakrawala, K. (2020). Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, Dan Kepemilikan Asing Terhadap Kinerja Perusahaan. Jurnal Paradigma Akuntansi, 2(2), 736. https://doi.org/10.24912/jpa.v2i2.7655
Yehorchenkova, N., Yehorchenkov, O., Finka, M., Ondrejicka, V., & Ondrejickova, S. (2024). Development of a conceptual model for an information management system in spatial planning projects. Case study of making-city project. Heliyon, 10(12), e33389. https://doi.org/10.1016/j.heliyon.2024.e33389
Zhang, Y., & Hu, J. (2024). Fatalism and depressive symptoms among Chinese college students: Mediation models of locus of control and positive coping. Heliyon, 10(6), e27617. https://doi.org/10.1016/j.heliyon.2024.e27617
Žilka, M., Kalender, Z. T., Lhota, J., Kalina, V., & Pinto, R. (2024). Tools to support managerial decision - building competencies in data driven decision making in manufacturing SMEs. Procedia Computer Science, 232(2023), 416–425. https://doi.org/10.1016/j.procs.2024.01.041
Ahmad, K. (2018). The implementation of management accounting practice and its relationship with performance in Small and Medium Enterprises sector. International Review of Management and Marketing, 7(1), 342–353.
Anisman, H. B., Dewi, F. G., & Oktavia, R. (2023). Strategic Management Accounting Information, Service Quality, and Knowledge Management To Company Performance: a Literature Review. Marginal Journal of Management Accounting General Finance and International Economic Issues, 3(2), 339–352. https://doi.org/10.55047/marginal.v3i2.952
Anjani Dewantari, N. M. F., & Putra, I. M. P. D. (2019). Pengaruh Efektivitas Penerapan SIA, Pemanfaatan TI, Kesesuaian Tugas, dan Keahlian Pemakai Komputer pada Kinerja Karyawan. E-Jurnal Akuntansi, 27, 644. https://doi.org/10.24843/eja.2019.v27.i01.p24
Arsad, Sobari, M. A. A., Indra, & Haryadi, D. (2024). The effect of work motivation and work discipline on employee performance. Journal of Management Science, 7(1), 437–443. https://doi.org/10.55227/ijhess.v2i5.430
Azmiana, L. N. dan R. (2023). Pengaruh Sistem Informasi Akuntansi Manajemen, Human Capital Dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial. Economics and Digital Business Review, 4(2), 52–59.
Botha, F., & Dahmann, S. C. (2024). Locus of control, self-control, and health outcomes. SSM - Population Health, 25(July 2023), 101566. https://doi.org/10.1016/j.ssmph.2023.101566
Cepeda-Carrion, G., Cegarra-Navarro, J. G., & Cillo, V. (2019). Tips to use partial least squares structural equation modelling (PLS-SEM) in knowledge management. Journal of Knowledge Management, 23(1), 67–89. https://doi.org/10.1108/JKM-05-2018-0322
Chang, L., & Liu, L. (2024). Measurement : Sensors Management information platform based on Internet of Things. Measurement: Sensors, 34(March), 101262. https://doi.org/10.1016/j.measen.2024.101262
Faiz, M., Sarwar, N., Tariq, A., & Memon, M. A. (2024). Mastering digital leadership capabilities for business model innovation: the role of managerial decision-making and grants. Journal of Small Business and Enterprise Development, 31(3), 574–597. https://doi.org/10.1108/JSBED-07-2023-0341
Ghozali. I & Latan. H. (2015). Partial Least Square, Konsep, Teknik dan Aplikasi Menggunakan Program Smart PLS 3.0 (2nd ed.). Universitas Diponegoro Semarang.
Haryadi, D., Setiawati, E. T., & Juhandi. (2022). The Role Of Organizational Culture On Improving Employee Performance Through Work Discipline. Jurnal Mantik, 6(1), 686–698.
Henryanto Wijaya, J. G. (2020). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kinerja Perusahaan Mnufaktur. Jurnal Paradigma Akuntansi, 2(4), 1718. https://doi.org/10.24912/jpa.v2i4.9367
Hsu, M. L., & Chiu, K. Y. (2008). A comparison between I-Ching’s early management decision-making model and western management decision-making models. Chinese Management Studies, 2(1), 52–75. https://doi.org/10.1108/17506140810866241
Hu, J., Kang, T., Zhang, J., & Ma, X. (2024). The chain mediating effect of learning goal distress and excessive learning motivation from unknown locus of control on migrant middle school students’ learning anxiety. Acta Psychologica, 248(January), 104350. https://doi.org/10.1016/j.actpsy.2024.104350
Kang, N., & Lee, S. (2024). Psychological separation, health locus of control, and transition readiness in adolescents and young adults with type I diabetes. Journal of Pediatric Nursing, 76, 38–44. https://doi.org/10.1016/j.pedn.2024.01.033
Kouamé, S., Oliver, D., & Poisson-de-Haro, S. (2015). Can emotional differences be a strength? Affective diversity and managerial decision performance. Management Decision, 53(8), 1662–1676. https://doi.org/10.1108/MD-08-2014-0540
Kurniawati, E. (2018). Waktu Terhadap Kinerja Keuangan Pt . Surya Sukses. Elok Kurniawati Jurnal Profita, 11(1), 20–33.
Lautenschlager, C., & Tzempelikos, N. (2024). Towards an integration of corporate foresight in key account management. Industrial Marketing Management, 120(November 2023), 90–99. https://doi.org/10.1016/j.indmarman.2024.05.009
Liem, V. T., & Hien, N. N. (2024). The impact of managers’ attitudes towards environmental management accounting and green competitive advantage in Vietnam manufacturers. Heliyon, 10(13), e33565. https://doi.org/10.1016/j.heliyon.2024.e33565
Masoom, M. R. (2024). Social capital and health beliefs: Exploring the effect of bridging and bonding social capital on health locus of control among women in Dhaka. Heliyon, 10(7), e28932. https://doi.org/10.1016/j.heliyon.2024.e28932
Monteiro, A. P., Vale, J., Leite, E., & Lis, M. (2024). Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers. International Journal of Accounting Information Systems, 54(March 2023), 100692. https://doi.org/10.1016/j.accinf.2024.100692
Nawawi, M., & Yunia, D. (2021). Model Proses Bisnis ERP, Pengendalian Manajemen dan Keunggulan Kompetitif. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 7(1), 11–22. https://doi.org/10.31289/jab.v7i1.4282
Neneh, B. N., & Dzomonda, O. (2024). Transitioning from entrepreneurial intention to actual behaviour: The role of commitment and locus of control. International Journal of Management Education, 22(2), 100964. https://doi.org/10.1016/j.ijme.2024.100964
Pedroso, E., & Gomes, C. F. (2024). Disentangling the effects of top management on management accounting systems utilization. International Journal of Accounting Information Systems, 53(February), 100678. https://doi.org/10.1016/j.accinf.2024.100678
Pérez-Chamorro, V., Casasola-Balsells, A., & Gutiérrez-Hidalgo, F. (2024). A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly. Critical Perspectives on Accounting, 99(January 2020). https://doi.org/10.1016/j.cpa.2024.102734
Perry, T., Syaechurodji, & Haryadi, D. (2023). Work motivation and work environment in improving employee performance at PT Telkom Witel Banten Persero. International Journal of Applied Finance and Business Studies Journal, 11(2), 255–261.
Pratiwi, E. T. (2019). Pengaruh Kebijakan Treatment Karyawan Terhadap Efektivitas Pengendalian Internal Dan Kualitas Laporan Keuangan Sektor Publik. Jurnal Ilmiah Akuntansi Manajemen, 1(1), 40–56. https://doi.org/10.35326/jiam.v1i1.238
Putra, I. G. B. N. P., Sari, A. A. P. A. M. P., & Larasdiputra, G. D. (2019). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Pada Konservatisme Akuntansi. Wacana Ekonomi (Jurnal Ekonomi, Bisnis Dan Akuntansi), 18(1), 41–51.
Putri, P. Y. A., Dewi, I. G. A. R. P., & Dewi, C. I. R. S. (2019). Praktik Akuntansi Manajemen Dan Faktor-Faktor Kontijensinya Pada Umkm Di Rumah Kreatif Bumn (Rkb) Kabupaten Gianyar. Jurnal Ilmiah Akuntansi, 3(2), 100–118. https://doi.org/10.23887/jia.v3i2.16635
Sari, R. C., & Zuhrotun. (2018). Keinformatifan laba di pasar obligasi dan saham: uji. Jurnal Ilmiah Akuntansi Dan Bisnis, 3(1), 1–9.
Saxena, D., Brady, M., Lamest, M., & Fellenz, M. (2022). Bridging the marketing-finance divide: use of customer voice in managerial decision-making. Qualitative Market Research, 25(3), 361–382. https://doi.org/10.1108/QMR-09-2020-0113
Setyawati, A., Sugangga, R., Sulistyowati, R., Narmaditya, B. S., Maula, F. I., Wibowo, N. A., & Prasetya, Y. (2024). Locus of control, environment, and small-medium business performance in pilgrimage tourism: The mediating role of product innovation. Heliyon, 10(9), e29891. https://doi.org/10.1016/j.heliyon.2024.e29891
Siganos, A. (2024). Climate theory & managerial decisions on cross-border mergers. British Accounting Review, 56(1), 101260. https://doi.org/10.1016/j.bar.2023.101260
Simons, R. H., & Thompson, B. M. (1998). Strategic determinants: The context of managerial decision making. Journal of Managerial Psychology, 13(1), 7–21. https://doi.org/10.1108/02683949810369093
Terkait, M., & Kinerja, M. (2024). PengaRuh Human Capital Dalam Pengambilan Keputusan Manajerial Terkait Meningkatkan Kinerja Perusahaan. Neraca Manajemen, Ekonomi, 6(1), 1–9.
Tjahjadi, H., & Tjakrawala, K. (2020). Pengaruh Kepemilikan Manajerial, Kepemilikan Publik, Dan Kepemilikan Asing Terhadap Kinerja Perusahaan. Jurnal Paradigma Akuntansi, 2(2), 736. https://doi.org/10.24912/jpa.v2i2.7655
Yehorchenkova, N., Yehorchenkov, O., Finka, M., Ondrejicka, V., & Ondrejickova, S. (2024). Development of a conceptual model for an information management system in spatial planning projects. Case study of making-city project. Heliyon, 10(12), e33389. https://doi.org/10.1016/j.heliyon.2024.e33389
Zhang, Y., & Hu, J. (2024). Fatalism and depressive symptoms among Chinese college students: Mediation models of locus of control and positive coping. Heliyon, 10(6), e27617. https://doi.org/10.1016/j.heliyon.2024.e27617
Žilka, M., Kalender, Z. T., Lhota, J., Kalina, V., & Pinto, R. (2024). Tools to support managerial decision - building competencies in data driven decision making in manufacturing SMEs. Procedia Computer Science, 232(2023), 416–425. https://doi.org/10.1016/j.procs.2024.01.041
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2024-07-18
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