The Role of Management Control Systems to Dimensions of Managerial Entrepreneurship

Saifhul Anuar Syahdan(1), Rahmawati Rahmawati(2),

(1) Universitas Sebelas Maret - Indonesia STIE Indonesia Banjarmasin - Indonesia
(2) Universitas Sebelas Maret - Indonesia


This study examines the role of management control system consisting of social networking, organizational innovative culture, and formal control to dimensions of managerial entrepreneurship at local water company (also called “Perusahaan Daerah Air Minum, PDAM”) in South Kalimantan. The research used direct data collection method and mail survey with purposive samplingmethod at the local water company which represented by unit manager. A total of 123 respondents participated in this study which came from 12 local water companies in South Kalimantan Regional Government. Research data to test the hypotheses were analyzed by using Multiple Regression Analysis. The results showed that social networking, organizational innovative culture, and formal control simultaneously positively influence the managerial entrepreneurship with a significance value of 0.02. While the partial social networking has a negative effect on the managerial entrepreneurship with significance 0.007. For innovative culture organization and formal control have a positive effect on managerial entrepreneurship respectively on significance 0.030 and 0.049.


social networking, organizational innovative culture, formal control, managerial entrepreneurship






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