AMKP-04

PENGARUH MODERASI SISTEM PENGENDALIAN MANAJEMEN DAN

INOVASI TERHADAP KINERJA
(Studi Empiris Pada Perusahaan Manufaktur di Indonesia)

Dwi Cahyono
Evi Lestari
UNIVERSITAS MUHAMMADIYAH JEMBER
Syarifudin Yusuf
UNIVERSITAS MUHAMMADIYAH PAREPARE

ABSTRACT
These study investigated effect innovation on performance with Management
Control System (MCS) : budgets and balance scorecard : Customer Perspective as
moderating variable. The study used data collected through mail survey to several
managers. The responses of 45 managers drawn from a cross department of Indonesian
manufacturing companies to a quetionare survey designed to measure the variable were
analyzed using MSEM (Moderated Structural Equation Model (MSEM) with LISREL
(Linear Structural Relationships) 8.54 program. Futhermore analysis found positive
effect Innovation on Performance with Management Control System (MCS) with
budgets and balance scorecard : Customer Perspective as moderating variable.These
result of this study were generally consistent with those from prior research.

Keywords : innovation, performance, customer, LISREL, MSEM

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