PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA DALAM STRATEGIC SUPPLY RELATIONSHIP DENGAN KERJASAMA SEBAGAI VARIABEL INTERVENING

Asmeni, Asmeni and Lisa, Martiah Nila Puspita (2012) PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA DALAM STRATEGIC SUPPLY RELATIONSHIP DENGAN KERJASAMA SEBAGAI VARIABEL INTERVENING. Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

This study aimed to examine the effects of management control system on performance in a strategic supply relationship through cooperation. The samples of this study were dispensaries that had some criteria i.e. privately owned dispensaries; dispensaries that were not in hospital areas; and dispensaries that transacted at least once a month at the biggest PBF in Bengkulu. Each dispensary has a person who was responsible in purchasing goods and then was involved as the respondent. The number of samples was 52. The data used in this study were primary ones obtained by distributing questionnaires to the respondents. Of the 52 questionnaires distributed, 40 questionnaires could be analyzed. The data obtained were processed by using multiple linear regression with SPSS version 16. The results of this study were: 1) Management control system had no significant effect on performance in a strategic supply relationship. This means that the more or less controlled management of dispensaries did not lead to improved performance in a strategic supply relationship. 2) Management control system had a positive and significant effect on cooperation. This means that the more or less controlled management of dispensaries led to improved cooperation. 3) Cooperation had no significant effect on performance in a strategic supply relationship. This means that a better or worse cooperation in dispensaries led to improved performance in a strategic supply relationship. 4) Management control system had no significant effect on performance in a strategic supply relationship, and cooperation did not mediate (intervening) the system of management control on performance in a strategic supply relationship as in the case of a better or worse cooperation in the dispensaries that did not cause an improvement in management control system toward performance in a strategic supply relationship.

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