Pengaruh Penyelarasan Strategi dan Kontrol Manajemen Interaktif Terhadap Kinerja Organisasi Dengan Tingkat Penggunaan Dasbor Sebagai Variabel Mediasi
DOI:
https://doi.org/10.38035/dar.v3i4.3419Keywords:
Penyelarasan Strategi, Kontrol Manajemen Interaktif, Kinerja Organisasi, DasborAbstract
Tujuan dari penelitian ini untuk mengetahui hubungan penyelarasan strategi dan kontrol manajemen interaktif terhadap kinerja organisasi yang dimediasi oleh tingkat penggunaan dasbor yang ada di perusahaan CFC. Penelitian ini menggunakan data primer dari populasi 104 karyawan yang menggunakan dasbor yang berada di posisi manajer tingkat pertama ke atas dalam pekerjaannya. Pengambilan data dilakukan secara sampling purposive dengan mengirimkan kuesioner melalui media online dan dianalisa menggunakan regresi linear berganda dengan bantuan perangkat lunak PLS-SEM. Hasil penelitian menunjukkan baik hipotesis pengaruh langsung maupun tidak langsung menunjukkan arah yang positif dan signifikan dengan nilai t-statistic di atas 1,645 dan p-value di bawah 0,05. Variabel kontrol manajemen interaktif, penyelarasan strategi, dan tingkat penggunaan dasbor mempunyai pengaruh langsung terhadap meningkatnya kinerja organisasi, sedangkan tingkat penggunaan dasbor memperkuat hubungan kontrol manajemen interaktif dan penyelarasan strategi terhadap kinerja organisasi. Temuan ini sesuai dengan penelitian sebelumnya bahwa dasbor menjadi bagian integral dari pengendalian. Implikasi teoritis dari penelitian ini, dasbor menjadi elemen perantara yang penting dalam sistem pengendalian manajemen modern. Sedangkan implikasi bagi manajerial, perusahaan dapat mengintegrasikan dasbor sebagai sumber informasi utama dalam proses pemantauan, diskusi kinerja, dan evaluasi strategis.
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