Pengaruh Sistem Pengendalian Manajemen Terhadap Kreatifitas Manajer Dengan Motivasi Sebagai Variabel Intervening
DOI:
https://doi.org/10.25299/kiat.2015.vol25(2).3026Keywords:
Sistem Pengendalian Manajemen, Kreatifitas Manajer, MotivasiAbstract
Penelitian ini bertujuan untuk mengetahui (1) pengaruh sistem pengendalian manajemen terhadap kreativitas manajer, (2) pengaruh teori motivasi penentuan nasib sendiri terhadap hubungan antara sistem pengendalian manajemen dan kreativitas manajer. Subyek penelitian ini adalah seluruh pengelola di 48 (empat puluh delapan) perusahaan Hutan Tanaman Industri di Riau. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 144 responden, namun hanya 66 responden yang mengisi kuesioner. Analisis dilakukan dengan menggunakan program Partial Least Square (PLS) versi 3.2.1 Hasil penelitian menunjukkan bahwa sistem pengendalian manajemen dan self-determination theory motivasi berpengaruh signifikan terhadap kreativitas manajer. Selanjutnya, data penelitian ini mendukung peran mediasi self-determination theory terhadap hubungan antara sistem pengendalian manajemen dan kreativitas manajer.
This study aimed to determine (1) the effect of the management control system on the creativity of managers, (2) the effect of the self-determination theory of motivation on the relationship between the management control system and the creativity of the manager. The subjects of this study are all managers in 48 (forty-eight) Industrial forest companies in Riau. The data was collected by distributing questionnaires to 144 respondents, but only 66 respondents fill out the questionnaires. The analysis was done by using Partial Least Square (PLS) program version 3.2.1 The results show that the system of management control and self-determination theory of motivation has a significant effect on the creativity of managers. Furthermore, The data of this study support the mediating role of the self-determination theory of motivation on the relationship between the management control system and the creativity of managers.
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