ANALISIS PENGARUH PENERAPAN SISTEM PENGENDALIAN MANAJEMEN DENGAN MODEL FOUR LEVERS OF CONTROL DI PT. MULTIMAS NABATI ASAHAN

Abstract

Analysis of the Effect of Application of Management Control Systems with the Four Levers of Control Model at PT. Multimas Nabati Asahan Manufacturing companies operate by connecting one system to another system that involves a lot of human resources and technology. So, the management control system helps company to run in accordance with its goals. The purpose of this study is to analyze the effect of the implementation of management control system with the four levers of control model, consisting of belief system, boundary system, diagnostic control system, and interactive control system to organizational performance. The object of this study is PT. Nabati Asahan. This research uses quantitative method with literature study and questionnaire distribution as data collection method. The data is analyzed using multiple linear regression analysis. The result of this study shown that the belief system and boundary system partially did not affect organizational performance, whereas the diagnostic control system and interactive control system partially affected to organizational performance. And management control system with the four levers of control model simultaneously affected to organizational performance.