Pengaruh Misfit antara Strategi Prospektor dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan

  • Agnes Utari Widyaningdyah Universitas Katolik Widya Mandala Surabaya
  • Veneranda Atria Setyaningtyas


Management Control System (MCS) is   closely   related   to   firm performance. This research to eximine the influence of misfit between prospector strategy with MCS on financial performance and non-financial performance. Financing company in East Java as a population research were registered in the Financial Services Authority (OJK). Technique of sampling done by purposive sampling with criterion as managers of intermediate level and below. Questionnaires as data collection materials. First, identify misfit that residual of the prospector's strategy orientation and MCS. The hypotheses was tested by regression analysis. The outcome indicate misfit between prospector strategy and MCS had a positive effect on financial and non-financial performance. This is because financing institutions have their own regulations that are regulated by the OJK and BI, especially in terms of management control, with action and result control orientation.

Keywords: Management Control System; Business Strategy; Misfit; Company Performance


Download data is not yet available.


Adiputra, I. M. P., Gani, L., Rossieta, H., & Hermawan, A. A. (2020). The Effect of Business Strategy and Management Control Systems Misfit On Hotel Performance. Jurnal Dinamika Akuntansi, 12(1), 14-23.

Adiputra, I. M. P., Gani, L., Rossieta, H., & Hermawan, A. A. (2019). Pengaruh Misfit Ketidakpastian Bisnis yang Dipersepsikan dengan Levers of Control Terhadap Kinerja Perusahaan. Assets: Jurnal Akuntansi Dan Pendidikan, 8(2), 117.

Auster, E., Basir, N., & Ruebottom, T. (2016). The Palgrave Encyclopedia of Strategic Management. The Palgrave Encyclopedia of Strategic Management.

Andrews, K. (1971), The Concept of Corporate Strategy. Irwin: Homewood.

Donaldson, L. (2001). The contingency theory of organizations. London: Sage.

Gani, L., & Jermias, J. (2012). The Effects of Strategy-Management Control System Misfits on Firm Performance. Accounting Perspectives, 11(3), 165–196.

Ginsberg, A., & Venkatraman, N. (1985). Contingency Perspectives of Organizational Strategy: A Critical Review of the Empirical Research. Academy of Managemet Review, 10, 421-434.

Ghifari, A. (2019). OJK catat industri pembiayaan bermodal cekak bertambah di bulan Agustus - Page all. Diunduh pada 12 Februari 2020, dari

Hofer, C.W., & Schendel, D. (1978). Strategy formulation: Analytical concepts. St. Paul: West Pub. Co.

Jermias, J., & Gani, L. (2004). Integrating business strategy, organizational configurations and management accounting systems with business unit effectivess: A fitness landscape approach. Management Accounting Research, 15(2), 179–200.

Laela, S. F. (2014). Dynamic Strategic-Fit Dan Kinerja: Studi Pada Perbankan Syariah. Jurnal Akuntansi Dan Keuangan Indonesia, 11(1), 20–39.

Lambert, R. A. (1998). Customer Satisfaction and Future Financial Performance Discussion of are Nonfinancial Measures Leading Indicators of Financial Performance? An Analysis of Customer Satisfaction. Journal of Accounting Research, 36, 37.

Laucereno, S. F. (2020). Kredit Macet Tapi Leasing Dilarang Tarik Kendaraan, Bisa Bahaya!

Luo, B. N., & Donaldsen, L. (2013). Misfits in Organization Design: Information Processing as a Compensatory Mechanism. Journal of Organization Design, 2(1), 2.

Merchant, K.A., & Stede, V. (2015). Management Control Systems: Performance Measurement, Evaluation, and Incentives (4th ed). Harlow: Pearson.

Miles, R.E., & Snow, C.C. (1978). Organizational Strategy, Structure, and Process. New York: McGraw-Hill.

Miles, R.E., & Snow, C.C. (1994). Fit, Failure and the Hall of Fame. New York: Macmillan.

Reni, L. (2018). Multifinance Revisi Target Penyaluran Pembiayaan - Finansial Bisnis.

Roscoe, M., Lang, D., & Sheth, J. N. (1970). Questionnaire Length , and Market Differences. 34(June 1965), 165–169.

Saragih, H. P. (2019). Terungkap! Ini Penyebab Masalah Kronis di Bank Muamalat. In CNBC Indonesia.

Venkatraman, N. (1989). The Concept of Fit in Strategy Research: Toward Verbal and Statistical Correspondence. Academy of Management Review, 14(3), 423–444.
______SE OJK No.1/SEOJK.05/2016 tentang Tingkat Kesehatan Keuangan Perusahaan Pembiayaan.
How to Cite
WIDYANINGDYAH, Agnes Utari; SETYANINGTYAS, Veneranda Atria. Pengaruh Misfit antara Strategi Prospektor dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan. E-Jurnal Akuntansi, [S.l.], v. 33, n. 3, p. 854-867, mar. 2023. ISSN 2302-8556. Available at: <>. Date accessed: 10 june 2023. doi: