PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA DALAM STRATEGIC SUPPLY RELATIONSHIP DENGAN KERJASAMA SEBAGAI VARIABEL MODERASI

Ni Luh Restini ., NI KADEK SINARWATI, SE., M.Si.Ak. ., Anantawikrama Tungga Atmadja,SE,Ak.,M. .

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian manajemen terhadap kinerja dalam strategic supply relationship dengan kerjasama sebagai variabel moderasi.
Desain penelitian adalah penelitian kuantitatif. Lokasi penelitian yang dipilih adalah hotel berbintang se-Kabupaten Buleleng. Sampel yang digunakan dalam penelitian ini adalah manajer dan atau karyawan bagian purchasing yang menangani masalah pembelian bahan baku atau persediaan yang berhubungan langsung dengan pemasok, bekerja minimal 2 tahun di hotel berbintang Kabupaten Buleleng. Data yang digunakan adalah data primer yang diperoleh dari responden menggunakan metode survei melalui penyebaran kuesioner. Untuk pengujian data digunakan uji validitas, uji reliabilitas, uji asumsi klasik, dan uji hipotesis. Data yang diperoleh kemudian dianalisis menggunakan uji t antara variabel independen dan dependen, serta uji MRA untuk variabel moderasi.
Hasil analisis data menunjukkan bahwa, (1) sistem pengendalian manajemen berpengaruh positif dan signifikan terhadap kinerja dalam strategic supply relationship hotel berbintang di Kabupaten Buleleng, (2) sistem pengendalian manajemen berpengaruh signifikan terhadap kinerja dalam strategic supply relationship hotel berbintang di Kabupaten Buleleng yang dimoderasi oleh kerjasama.
Kata Kunci : SPM, Kinerja dalam SSRs, Kerjasama

This present study is intended to identify the impact of the system of managerial control over performance in strategic supply relationship with cooperation as a variable of moderation.
This study was designed as a quantitative study. It was conducted at several star hotels located in Buleleng Regency. The samples included the managers and or employees of the purchasing department who were responsible for the purchasing of raw materials or supplies and directly contacted the suppliers and were at least employed for two years. The data used were the primary data which were obtained from the respondents using the survey method and questionnaire distribution technique. The data were verified using validity test, reliability test, classical assumption test and hypothesis test. The data were analyzed using t test between the dependent and independent variables, and MRA test for the variable of moderation.
The result of data analysis showed that (1) the system of managerial control positively and significantly affected the performance in the strategic supply relationship at the star hotels located in Buleleng Regency, (2) the system of managerial control significantly contributed to the performance in the strategic supply relationship at the star hotels located in Buleleng Regency moderated by cooperation.
keyword : SPM, Performance in SSRs, Cooperation

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