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The Influence of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a Moderation Variable

Year: 2023

Type: article

Abstract: This study aims to analyze the effect of Internal Control and Management Control System (MCS) on Employee Performance with Work Commitment as a moderating variable (Empirical Study on Pandeglang Regency Government). The research methodology used is a quantitative method, using primary data obtained from the results of distributing questionnaires to respondents. The data analysis technique used is multiple linear regression analysis with PLS software. The results of this study indicate that Internal Control influences Employee Performance, Management Control System (MCS) influences Employee Performance, Work Commitment moderates Internal Control influences Employee Performance, and Work Commitment moderates Management Control System (MCS) influences Employee Performance.

Source: Eduvest - Journal Of Universal Studies

DOI: 10.59188/eduvest.v3i9.902

Authors: Vera Fitriani Noor, Tubagus Ismail, Agus Solikhan Yulianto

Institution: Sultan Ageng Tirtayasa University

Language: English

Topic: Employee Performance and Management

Subfield: Human Factors and Ergonomics

Field: Social Sciences

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W4386884683

FWCI: 0.991

Cites: 16

Cited by: 1

Related to: 10