EFFECT OF TRANSFORMATIONAL LEADERSHIP STYLE AND MANAGEMENT CONTROL SYSTEM ON MANAGERIAL PERFORMANCE ON TRANSPORTATION
Faisal Amrulloh (a) Grace Tianna Solovida (b)
(a) (b) STIE Bank BPD Jateng
Abstract
Transformational leadership style and management control systems can influence the companys management strategy to ensure the sustainability of the company. The management control system used in this study is the use of a comprehensive performance measurement system and the use of broad scope accounting information. Information generated from these two management control systems is used to evaluate performance and motivate subordinates and is used to improve managerial decision making. The purpose of this study was to find out and provide empirical evidence of the effect of transformational leadership style and management control systems on managerial performance through two management control system designs, namely the use of a comprehensive performance measurement system and the use of broad scope accounting information. The object of this research is the division manager or head of the branch of the bus and travel transportation company in the city of Semarang. The number of samples from this study amounted to 35 companies with details of 17 bus transportation companies and 18 travel transportation companies. Data collection in this study was conducted using a questionnaire and SmartPLS was used as a data analysis tool. The results of this study indicate that transformational leadership style has a positive effect on managerial performance through intermediary variables, namely the use of a comprehensive performance measurement system and the use of broad scope accounting information.
Keywords: Keywords: Transformational Leadership Style, Use of ComprehensivePerformance Measurement Systems, Use of Broad Scope Accounting Information, Managerial Performance
Topic: Accounting