THE ROLE OF MANAGEMENT CONTROL SYSTEMS ON NON FINANCIAL PERFORMANCE (Case Study on SMEs in Karawang Regency)
Yanti,Tubagus Ismail,Imam Abu Hanifah, Munawar Muchlish

University Of Buana Perjuangan Karawang
University Of Sultan Ageng Tirtayasa

Abstract

This study aims to examine and analyze the role of the management control system on non-financial performance. This type of research is quantitative research with primary data processing using SPSS 22. The population of this research is UMKM Karawang Regency with a total sample of 45 data. Sources of data in this study were obtained from distributing questionnaires to all respondents and conducting interviews. Technical data analysis using multiple linear regression analysis. Belief systems, diagnostic control systems have a partial effect on non-financial performance and belief systems and diagnostic control systems have a simultaneous effect on non-financial performance. The conclusion in this study is that the better and maximal the implementation of the management control system in a company, the non-financial performance, especially employee performance, will also increase and the companys goals can be achieved optimally.

Keywords: Belief System, Diagnostic Control System, Non Financial Performance

Topic: Economics