Analysis of the Effect of Management Control Systems on Employee Performance Moderated by Transformational Leadership at Dr. RM. Djoelham Regional General Hospital in Binjai City
Main Article Content
The aim of this research is to analyze and investigate the influence of management control systems on employee performance which is moderated by transformational leadership at Dr. RM. Djoelham, Binjai City. This type of research is associative quantitative. The location of the research was carried out at Dr. General Hospital. RM. Djoelham City of Binjaii. The population in this study is the total number of employees as many as 357 employees. The sampling technique used was random sampling using the Slovin formula and a sample size of 78 employees was obtained. The data collection technique used is by distributing questionnaires. Data analysis in this study used Smart PLS 3.0 with the Moderated Regression Analysis (MRA) test model. The results of this research show that the management control system has a significant effect on employee performance at the Dr. Regional General Hospital. RM. Djoelham, Binjai City with a P-Value of 0.000 < 0.05. This means that if the management control system is improved, employee performance at Dr. Regional General Hospital will improve. RM. Djoelham Binjai City will also increase. In the Moderated Regression Analysis (MRA) test, a T-Statistic value of 0.332 > 1.96 is obtained with a P-Value of 0.741 > 0.05, which means that the moderating variable, namely transformational leadership, is not able to significantly strengthen the influence of the management control system on employee performance at home. Regional General Hospital Dr. RM. Djoelham Kota Binjai in other words that the hypothesis is rejected.
Afandi. (2018). Manajemen Sumberdaya Manusia: Teori Konsep dan Indikator. Zanafa Publishing.
Angga Febrianto, Elsa Alfa Maharani Yhola, & Rifki Firdaus Sukma. (2022). Pengaruh Sistem Pengendalian Manajemen Pada Indeks Kepuasan Masyarakat Terhadap pelayanan Kesehatan Oleh RSUD Dr. Iskak. JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA, 1(2), 1–11. https://doi.org/10.36563/jamanta_unita.v1i2.473
Anthony, R., Vijay Govindarajan. (2005). Management Control System, Jilid I dan II, Terjemahan Kurniawan Tjakrawala dan Krista. Salemba Empat.
Asiah, N., & Sabaruddinsah, S. (2021). Pengaruh Kepemimpinan Transformasional dan Manajemen Control System Serta Budaya Organisasi Terhadap Kinerja Aparatur Pemerintah Daerah. Jurnal Akuntansi Bisnis Pelita Bangsa, 6(01), 34–46. https://doi.org/10.37366/akubis.v6i01.225
Djaja, M. H., & Zainurrafiqi, Z. (2021). Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening (Survey pada Karyawan PT. Marinal Indoprima Sumenep). Assyarikah: Journal of Islamic Economic Business, 2(1), 1. https://doi.org/10.28944/assyarikah.v2i1.367
Ghozali & Latan. (2015). Konsep, Teknik, Aplikasi Menggunakan Smart PLS 3.0 Untuk Penelitian Empiris. BP Undip. SemarangHarnanto. 2017. Akuntansi Biaya: Sistem Biaya Historis. BPFE.
Ghozali, Imam. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
Herlina. (2019). Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial Dengan Gaya Kepemimpinan Sebagai Variabel Moderating (Penelitian pada Perusahaan BUMN yang ada di Kota Bandung). JURNAL AKTIVA : RISET AKUNTANSI DAN KEUANGAN, 1(1). 2686-1054
Hinaya, H. (2018). Pengaruh Sistem Pengendalian Manajemen Terhadap Kinerja Karyawan Pada PT. Federal Internasional Finance Cabang Falopo. JEMMA (Journal of Economic, Management and Accounting), 1(1), 23. https://doi.org/10.35914/jemma.v1i1.78
Iqbal, M. (2021). Kepemimpinan Transformasional Dalam Upaya Pengembangan sekolah/ Madrasah. PIONIR: JURNAL PENDIDIKAN, 10(3). https://doi.org/10.22373/pjp.v10i3.12187
Isrokin, I., & Adriani, Z. (2022). Analisis Pengaruh Kepemimpinan Transformasional Terhadap Kinerja Karyawan yang Dimediasi Kepuasan Kerja Pada Construction & Engeenering Department Petrochina Internasional Jabung Ltd. Kabupaten Tanjung Jabung Timur Provinsi Jambi. Jurnal Manajemen Terapan dan Keuangan, 11(04), 890–903. https://doi.org/10.22437/jmk.v11i04.18160
Kharis, I. (2015). Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening (Studi Pada Karyawan Bank Jatim Cabang Malang). Jurnal administrasi Bisnis. https://www.neliti.com/id/journals/jurnal-administrasi-bisnis-s1-universitas-brawijaya
Kuncooro, Munajad. (2013). Metode Riset Untuk Bisnis dan Ekonomi. Edisi 4. Erlangga.
Latifatul Isro’iyah, & Dwi Ima Herminingsih. (2023). Teaching Culture of Others through English Literature : English. International Journal of Language and Literary Studies, 5(2), 136–146. https://doi.org/10.36892/ijlls.v5i2.1248
Mangkunegara. A.A. P. (2020). Manajemen Sumber Daya Manusia Instansi. Edisi XIV. PT. Remaja Rosdakarya.
Rohmat. (2020). Kepemimpinan Pendidikan Konsep dan Aplikasi. STAIN Press.
Sugiyono. (2018). Metode Penelitian Kombinasi (Mixed Methods). CV. Alfabeta.
Sukarno, Edy. (2000). Sistem Pengendalian Manajemen. Gramedia Pustaka Utama.
Yulk, Gary. A. (2013). Leadership in Organizations, 8 Edition. New England.