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

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.