APPLICATION OF MANAGEMENT CONTROL SYSTEMS AND LEADERSHIP STYLE ON MANAGERIAL PERFORMANCE
DOI:
https://doi.org/10.70248/jakpt.v3i4.3717Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh Management Control Systems (MCS) dan Leadership Style terhadap Managerial Performance dalam perspektif akuntansi manajemen melalui pendekatan Systematic Literature Review (SLR). Metode penelitian yang digunakan adalah Systematic Literature Review (SLR) dengan pedoman Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020. Data penelitian berupa artikel ilmiah yang diperoleh dari Google Scholar, ScienceDirect, SpringerLink, Emerald Insight, dan ResearchGate dengan rentang publikasi tahun 2021–2025. Dari 715 artikel yang teridentifikasi, proses seleksi berdasarkan kriteria inklusi dan eksklusi menghasilkan 32 artikel yang dianalisis menggunakan teknik content analysis dan descriptive analysis. Hasil penelitian menunjukkan bahwa penerapan Management Control Systems yang efektif dan gaya kepemimpinan, khususnya kepemimpinan transformasional, berpengaruh positif terhadap peningkatan kinerja manajerial melalui peningkatan kualitas pengambilan keputusan, efektivitas pengendalian, efisiensi operasional, serta kemampuan organisasi dalam beradaptasi dengan perubahan lingkungan. Selain itu, integrasi antara Management Control Systems dan Leadership Style memberikan pengaruh yang lebih kuat terhadap Managerial Performance dibandingkan penerapan masing-masing variabel secara terpisah, dengan hubungan tersebut dipengaruhi oleh faktor-faktor seperti budaya organisasi, partisipasi anggaran, kapabilitas organisasi, dan karakteristik industri. Simpulan penelitian ini menunjukkan bahwa keberhasilan peningkatan kinerja manajerial sangat dipengaruhi oleh sinergi antara sistem pengendalian manajemen dan gaya kepemimpinan yang disesuaikan dengan konteks organisasi, sehingga kedua aspek tersebut menjadi elemen strategis dalam mendukung pencapaian tujuan organisasi secara efektif dan berkelanjutan.
References
Aida Fitri, F. … Faradiba, D. (2024). The Effects of Management Control Systems and Leadership Style. Aabfj, 18(2), 175–187. https://doi.org/https://doi.org/10.14453/aabfj.v18i2.11
Al-Tamimi, S. A., & Anssari, M. A. Al. (2024). IMPLEMENTATION OF THE COMPREHENSIVE MANAGEMENT CONTROL SYSTEM PACKAGE TO ENHANCE THE OVERALL CONTROL SYSTEM EFFECTIVENESS IN IRAQI INDUSTRIAL SECTOR COMPANIES. 2, 306–312. https://doi.org/10.34109/ijebeg.
Amelia, K. … Kartasari, S. F. (2025). STRATEGIC CONTROL IN MANAGEMENT: THE IMPACT OF BELIEF SYSTEM AND DIAGNOSTIC CONTROL SYSTEM ON MANAGERIAL PERFORMANCE. 2(2), 306–312. https://doi.org/https://doi.org/10.31538/iijse.v8i2.6792
Antoro, E. W. … Astari, I. Y. (2024). The Effect of Accounting Control and Management Control on Managerial Performance Through Participation in Budget Preparation as an Intervening Variable at PT. GARAM (Persero). Airlangga Journal of Innovation Management, 5(4), 687–704. https://doi.org/10.20473/ajim.v5i4.63248
Bracci, E. … Wickramasinghe, D. (2022). Risk Management and Management Accounting Control Systems in Public Sector Organizations: a Systematic Literature Review. Public Money & Management, 42(6), 395–402. https://doi.org/https://doi.org/10.1080/09540962.2021.1963071
Choiri … Al’Asqolaini, M. Z. (2023). Application of management control systems and leadership style on managerial performance. International Journal of Applied Finance and Business Studies, 11(3), 535–544. https://doi.org/https://doi.org/10.35335/ijafibs.v11i3.135
Einhorn, S. … Guenther, E. (2024). The relationship of organizational culture with management control systems and environmental management control systems. In Review of Managerial Science (Vol. 18, Number 8). Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-023-00687-0
Fachruddin, R. … Saputra, M. (2024). Pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Manajerial pada Bank Syariah Indonesia, Kc Aceh Diponegoro. Al-Buhuts, 20(1), 13–26. https://doi.org/https://doi.org/10.30603/ab.v20i1.4243
Gomez-Conde, J. … Lunkes, R. J. (2022). The effect of management control systems in managing the unknown: Does the market appreciate the breadth of vision? Review of Managerial Science, 17, 1345–1382. https://doi.org/https://doi.org/10.1007/s11846-022-00601-0
Gomez, J. … Rosa, F. S. (2023). The effect of management control systems in managing the unknown : Does the market appreciate the breadth of vision ? Review of Managerial Science, 17(8), 2769–2795. https://doi.org/10.1007/s11846-022-00601-0
Grimshaw, J. M. … Tetzlaff, J. M. (2021). Pravila PRISMA 2020. Medicina Fluminensis, 57(4), 444–465. https://doi.org/10.21860/medflum2021_264903
Hermawan, A. A. … Sari, N. P. (2021). Levers of Control and Managerial Performance: The Importance of Belief Systems. Gadjah Mada International Journal of Business, 23(3), 237–261. https://doi.org/https://doi.org/10.22146/gamaijb.62612
Jusriadi, E. (2022). Moderation of Leadership Style: Management Accounting Information Systems and Management Control Systems on Managerial Performance. Atestasi : Jurnal Ilmiah Akuntansi, 5(1), 16–32. https://doi.org/10.57178/atestasi.v5i1.19
Khuong, M. N. … Quoc, T. H. (2022). Review of Empirical Research on Leadership and Firm Performance. Sage Journals, 12(3). https://doi.org/https://doi.org/10.1177/21582440221109588
KR, M. Y. A. R. A., & Yulianah, Y. (2022). Budget Participation, Leadership Style and Organizational Culture on Management Performance. ATESTASI: Jurnal Ilmiah Akuntansi, 5(1), 336–347. https://doi.org/https://doi.org/10.57178/atestasi.v5i1.630
Letmathe, P., & Meyer, C. (2026). Levers of Control: Impact on Innovation. Journal of Corporate Accounting and Finance, 37(1), 113–132. https://doi.org/10.1002/jcaf.70000
Meliani, K. A., & Bastian, E. (2024). Pengaruh Kepemimpinan Transformasional, Sistem Pengendalian Manajemen, dan Karakteristik Sistem Informasi Akuntansi Manajemen terhadap Kinerja Manajerial Pada Perusahaan Manufaktur Kabupaten Tangerang. INNOVATIVE: Journal Of Social Science Research, 4(5), 985–993. https://doi.org/https://doi.org/10.31004/innovative.v4i5.13263
Mitter, C. … Sommerauer, P. (2024). Does national culture impact management control systems? A systematic literature review. In Review of Managerial Science (Vol. 18, Number 1). Springer Berlin Heidelberg. https://doi.org/10.1007/s11846-023-00661-w
Nugraha, A. P., & Soewarno, N. (2023). AN EVALUATION ON THE IMPLEMENTATION OF MANAGEMENT CONTROL IN INDUSTRIAL COMPANIES ACCORDING TO CONTINGENCY THEORY. Community and Physician, 38(1), 67–80. https://doi.org/https://doi.org/10.21776/ub.jam.2024.022.02.18
Pedroso, E., & Gomes, C. F. (2024). Accounting Systems , Organizational Variables , and. https://doi.org/https://doi.org/10.1007/s43546-024-00702-w
Pfister, J. A. … Otley, D. (2023). A methodological framework for theoretical explanation in performance management and management control systems research. Qualitative Research in Accounting and Management, 20(2), 201–228. https://doi.org/10.1108/QRAM-10-2021-0193
Phan, T. … Tung, A. (2024). The associations between management control systems, organisational capabilities and performance. Journal of Management Control, 34(4), 435–462. https://doi.org/10.1007/s00187-024-00365-6
Prawati, L. D., & Augustine, Y. (2022). Management control systems, e-government digital platform and job performance: The moderating role of transformational leadership. International Journal of Contemporary Accounting, 4(2), 169–188. https://doi.org/10.25105/ijca.v4i2.15494
Rakic, N., & Rakocevic, S. B. (2025). The Effect of Leadership Styles and Relational Contracts on Compensation Effectiveness and Employee Performance. Behavioral Sciences, 15(9), 1201. https://doi.org/https://doi.org/10.3390/bs15091201
Rehman, S. U. … Ferreira, J. J. M. (2021). The role of environmental management control systems for ecological sustainability and sustainable performance. Management Decision, 59(9), 2217–2237. https://doi.org/https://doi.org/10.1108/MD-06-2020-0800
Sentoso, A. … Purwianti, L. (2025). The Effect of Transformational Leadership and Management Control System on Organizational Performance through Organizational Culture as an Intervening Variable. Almana Jurnal Manajemen Dan Bisnis, 9(2), 239–253. https://doi.org/10.36555/almana.v9i2.2845
Sianturi, A. … Mukhtaruddin, M. (2025). Pengaruh Management Control Systems dan Leadership Style Terhadap Managerial Performance: Perspektif Akuntansi Manajemen. Jurnal Locus Penelitian Dan Pengabdian, 4(10), 9855–9873. https://doi.org/10.58344/locus.v4i10.4968
Tambunan, M. J. … Daeli, T. F. (2022). Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN (STUDI KASUS PADA BANK SYARIAH INDONESIA KCP RANCAEKEK). Penelitian Pendidikan Dan Ekonomi, 19(1), 134–138. https://doi.org/https://doi.org/10.25134/equi.v19i01.4338
Tamimi, M., & Sopiah, S. (2022). The The Influence of Leadership Style on Employee Performance: A Systematic Literature Review. Review of Management and Economic Engineering, 21(2), 343–358. https://doi.org/https://doi.org/10.54099/ijebm.v1i2.360
Thamrin, D. A. F., & Pratolo, S. (2025). Enhancing organizational performance through performance management systems and managerial accountability: The role of managerial competence. Journal of Accounting and Investment, 26(3), 1275–1299. https://doi.org/10.18196/jai.v26i3.27213
Traxler, A. A. … Greiling, D. (2021). Management control systems and sustainability: A literature review and research agenda. Journal of Cleaner Production, 276, 122725. https://doi.org/https://doi.org/10.1016/j.jclepro.2020.122725
Truant, E. … Alshibani, S. M. (2024). Fifty years of management control systems research: a bibliometric review of the literature and research agenda. International Journal of Productivity and Performance Management, 74(2), 491–519. https://doi.org/https://doi.org/10.1108/IJPPM-07-2023-0334
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
