期刊名称：Jurnal Manajemen dan Kewirausahaan (Journal of Management and Entrepreneurship)
印刷版ISSN：1411-1438
出版年度：2011
卷号：13
期号：2
页码：151-161
DOI：10.9744/jmk.13.2.151-161
语种：English
出版社：Institute of Research and Community Outreach - Petra Christian University
摘要：The role of Management Control System is very significant in improving the performance of companies that depend on the shape and culture of the organization. This study aims to determine the effect of interactions of organizational cultural with the process of management control systems, focussed at device controls and its mechanisms (such as evaluation and feedback system) to business unit performance in manufacturing and service industries in Jakarta. Data of the study was collected via a mail survey to business unit managers who heading a strategic business unit (SBU), profit center, or of divisional in manufacturing and services companies which listed in the Jakarta Stock Exchange. The statistic method used to test the hypotheses is a multiple regression multiplicative model. The results showed that corporate culture does not strengthen the relationship between attributes and mechanisms of SPM with business unit performance.
关键词：corporate culture; device controls; evaluationmechanism; themechanism offeedback systems
