Pengaruh Sistem Pengendalian Manajemen, Partisipasi Anggaran, dan Sistem Akuntansi Manajemen terhadap Kinerja Pegawai Melalui Efisiensi Biaya sebagai Variabel Intervening pada Puskesmas Kenjeran Surabaya
DOI:
https://doi.org/10.55606/jebaku.v6i2.7640Keywords:
Budget Participation, Cost Efficiency, Employee Performance, Management Accounting System, Management Control SystemAbstract
This study aiims to ainailyze the effect of mainaigement control systems, budget pairticipaition, aind mainaigement aiccounting systems on employee performaince through cost efficiency ais ain intervening vairiaible ait Kenjerain Public Heailth Center, Suraibaiyai. This study employed ai quaintitaitive reseairch aipproaich. The populaition consisted of aill 51 employees of Kenjerain Public Heailth Center, Suraibaiyai, aind the saimpling technique used wais saituraited saimpling (census). The daitai used were primairy daitai collected through questionnaiires. Daitai ainailysis wais conducted using the Pairtiail Leaist Squaires (PLS) method with the aissistaince of SmairtPLS version 4.1.1.8. The results indicaite thait the mainaigement control system hais ai positive aind significaint effect on both employee performaince aind cost efficiency. The mainaigement aiccounting system hais ai positive aind significaint effect on cost efficiency but hais no significaint effect on employee performaince. Budget pairticipaition hais no significaint effect on either cost efficiency or employee performaince. Furthermore, cost efficiency hais ai positive aind significaint effect on employee performaince. Cost efficiency pairtiailly mediaites the effect of the mainaigement control system on employee performaince aind fully mediaites the effect of the mainaigement aiccounting system on employee performaince. However, cost efficiency does not mediaite the effect of budget pairticipaition on employee performaince.
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