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Management Control System, Environment Uncertainty and Managers’ Performance: Organization Commitment as a Moderating Variable

Author

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  • Nyimas Siti Zakiah

    (Universitas Sriwijaya, Indonesia)

  • Hendra Susanto

    (Universitas Sriwijaya, Indonesia)

  • Mukhtaruddin Mukhtaruddin

    (Universitas Sriwijaya, Indonesia)

  • Efva Octavia Donata Gozali

    (Universitas Sriwijaya, Indonesia)

Abstract

This study uses organizational commitment as a moderating variable to examine how management control systems and environmental uncertainty affect manager performance. Thirty-four respondents were selected from among the organizations at Perum Bulog South Sumatra and Bangka Belitung Representative Office that are involved in the management control system at upper to middle management levels. A questionnaire was used to collect data. Multiple regression analysis and moderated multiple regression analysis were used for the testing. The results revealed that management control system positively and significantly impacted manager performance, but manager performance was unaffected by environmental unpredictability. The impact of environmental unpredictability and the management control system on managers' performance cannot be mitigated by organizational commitment at Perum Bulog of South Sumatra and Bangka Belitung Representative Office.

Suggested Citation

  • Nyimas Siti Zakiah & Hendra Susanto & Mukhtaruddin Mukhtaruddin & Efva Octavia Donata Gozali, 2024. "Management Control System, Environment Uncertainty and Managers’ Performance: Organization Commitment as a Moderating Variable," European Journal of Studies in Management and Business, EUROKD, vol. 30, pages 57-75.
    • Handle: RePEc:bco:mbrqaa::v:30:y:2024:p:57-75
    DOI: 10.32038/mbrq.2024.30.04
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    References listed on IDEAS

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    1. Chenhall, Robert H., 2003. "Management control systems design within its organizational context: findings from contingency-based research and directions for the future," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 127-168.
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