Pengaruh Moderasi Konsensus Strategis Terhadap Hubungan Antara Lean Manufacturing dengan Mekanisme Pengendalian Manajemen
DOI:
https://doi.org/10.23917/benefit.v8i1.1964Keywords:
Lean manufacturing, Management Control Machanisms, Strategy Consensus.Abstract
The purpose of this study was to investigate and examine the contingency models for discussed the moderating effect of strategic consensus to the relationship between lean manufacturing with management control mechanisms used by the companies. The sample of this study is a manufacturing firms in Java Indonesia, represented by a director or managers. The sampling method uses a purposive sampling method. Data collection techniques in this study used survey questionnaire. The number of research samples successfully collected and can be used are 104 firms. In this study, hypothesis testing is carried out using Structural Equation Modeling (SEM) with use the application program AMOS 24. The research findings show that strategic consensus as a moderating variable has been proven to strengthen the relationship between lean management strategies and management control mechanisms.
References
DAFTAR PUSTAKA
Ambrosini, V., & Bowman, C. (2003). Managerial Consensus and Corporate Strategy: Why Do Executive Agree or Disagree about Corporate Strategy? European Management Journal, 21(2), 213-221.
Ateş, N. Y., Tarakci, M., Porck, J. P., van Knippenberg, D., & Groenen, P. J. (2020). The dark side of visionary leadership in strategy implementation: Strategic alignment, strategic consensus, and commitment. Journal of Management, 46(5), 637-665.
Barron, J. M., & Gjerde, K. P. (1997). Peer Pressure in an Agency Relationship. Journal of Labor Economics, 15(2), 234-254.
Bonein, A., & Denant-Boèmont, L. (2015). Self-control, commitment and peer pressure: a laboratory experiment. Experimental Economics, 18(4), 543-568.
Bortolotti, T., Boscari, S., & Danese, P. (2015). Successful lean implementation: Organizational culture and soft lean practices. International Journal of Production Economics, 160, 182-201.
Camelo, C., Fernandez-Alles, M., & Hernandez, A. B. (2010). Strategic Consensus, Top Management Teams,and Innovation Performance. International Journal of Manpower, 31(6), 678-695.
Chenhall, R. H. (2003). Management Control Systems Design within Its Organizational Context: Findings from Contingency-Based Research and Directions for Future. Accounting, Organizations and Society, 28, 127-168.
Chenhall, R. H. (2005). Integrative Strategic Performance Measurement Systems, Strategic Alignment of Manufacturing, Learning and Strategic Outcomes: An Exploratory Study. Accounting, Organizations and Society, 30, 395-442. doi: 10.1016/j.aos.2004.08.001
Drazin, R., & Ven, A. H. V. d. (1985). Alternative Form of Fit in Contingency Theory. Administrative Science Quarterly, 30, 514-539.
Emiliani, M. L. (2006). Origins of Lean Management in America: The Role of Connecticut Businesses. Journal of Management History, 12(2), 167-184.
Fernandez, S., & Moldogaziev, T. (2013). Using employee empowerment to encourage innovative behavior in the public sector. Journal of public administration research and theory, 23(1), 155-187.
Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2013). Management accounting and control practices in lean manufacturing environment. Accounting, Organizations and Society, 38, 50-71. doi: 10.1016/j.aos.2012.10.001
Fullerton, R. R., Kennedy, F. A., & Widener, S. K. (2014). Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices. Journal of Operations Management, 32, 414-428. doi: 10.1016/j.jom.2014.09.002
Fullerton, R. R., & McWatters, C. S. (2004). An Empirical Examination of Cost Accounting Practice use in Advanced Manufacturing Environments. Advances in Management Accounting, 12, 85-113.
Gerdin, J., & Greve, J. (2004). Form of Contingency Fit in Management Accounting Research: A Critical Review. Accounting, Organizations and Society, 29, 303-326. doi: 10.1016/S0361-3682(02)00096-X
Gerdin, J., & Greve, J. (2008). The Appropriateness of Statistical Methods for Testing Contingency Hypotheses in Management Accounting Research. Accounting, Organizations and Society, 33, 995-1009.
Ghozali, I. (2017). MODEL PERSAMAAN STRUKTURAL: Konsep Dan Aplikasi Dengan Program AMOS 24 Update Bayesian SEM Edisi 7 (7 ed.). Semarang: Badan Penerbit Universitas Diponegoro.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis 7/e (seven ed.). New Jersey: Pearson Prentice Hall.
Ho, J. L. Y., Wu, A., & Wu, S. Y. C. (2014). Performance Measures, Consensus on Strategy Implementation, and Performance: Evidence from the Operational-Level of Organizations. Accounting, Organizations and Society, 39, 38-58.
Kathuria, R., Porth, S. J., Kathuria, N. N., & Kohli, T. K. (2010). Competitive Priorities and Strategic Consensus in Emerging Economies: Evidence from India. International Journal of Operation & Production Management, 30(8), 879-896. doi: 10.1108/01443571011068207
Kaynak, H. (2003). The relationship between total quality management practices and their effects on firm performance. Journal of Operations Management, 21(4), 405-435.
Kellermanns, F. W., Walter, J., Lechner, C., & Floyd, S. W. (2005). The Lack of Consensus about Strategic Consensus: Advancing Thery and Research. Journal of Management Accounting Research, 31(5), 719-737.
Kennedy, F., & Brewer, P. (2007). Motivating Employee Performance in Lean Environments: Respect, Empower, Support. In J. Stenzel (Ed.), Lean accounting: best practices for sustainable integration (pp. 93-118). Hoboken, New Jersey: John Wiley & Sons Inc.
Kennedy, F. A., & Widener, S. K. (2008). A control framework: Insights from evidence on lean accounting. Management Accounting Research, 19, 301-323. doi: 10.1016/j.mar.2008.01.001
Khanagha, S., Volberda, H. W., Alexiou, A., & Annosi, M. C. (2022). Mitigating the dark side of agile teams: Peer pressure, leaders’ control, and the innovative output of agile teams. Journal of Product Innovation Management, 39(3), 334-350.
Kristensen, T. B., & Israelsen, P. (2014). Performance effects of multiple control forms in lean organization: a quantitative case study in systems fit approach. Management Accounting Research, 25, 45-62.
Liker, J. K. (2004). The Toyota Way: 14 Management Principles from the World's Greatest Manufacturer. New York, NY: McGraw Hill, Inc.
Malmi, T., & Brown, D. A. (2008). Management Control Systems as a Package - Opportunities, Challenges, and Research Directions. Management Accounting Research, 19, 287-300.
Muafi, M., & Adhyka Kusumawati, R. (2020). Strategic consensus on organizational performance: a contingency approach of organizational culture and isomorphic pressure. Journal of Industrial Engineering and Management, 13(2), 352-370.
Nadler, D. A., & Tushman, M. L. (1980). A Model for Diagnosing Organizational Behavior. Organizational Dinamics, 35-51.
Nordin, N., & Md Deros, B. (2017). Organisational change framework for lean manufacturing implementation. International Journal of Supply Chain Management (IJSCM), 6(3), 309-320.
Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45-62.
Porck, J. P., van Knippenberg, D., Tarakci, M., Ateş, N. Y., Groenen, P. J., & de Haas, M. (2020). Do group and organizational identification help or hurt intergroup strategic consensus? Journal of Management, 46(2), 234-260.
Rapert, M. I., Velliquette, A., & Garretson, J. A. (2002). The Strategic Implementation Process Evoking Strategic Consensus Through Communication. Journal of Business Research, 55, 301-310.
Shah, R., & Ward, P. T. (2007). Defining and developing measures of lean production. Journal of Operations Management, 25, 785-805.
Widarjono, A. (2015). Analisis Multivariat Terapan: Dengan Program SPSS, AMOS, dan SMARTPLS Edisi II. Yogyakarta: UPP STIM YKPN.
Womack, J. P., & Jones, D. T. (2003). Lean Thinking: Banish Waste and Create Wealth in Your Corporation. New York, NY: Free Press.
Downloads
Submitted
Accepted
Published
Issue
Section
License
Copyright (c) 2023 Benefit: Jurnal Manajemen dan Bisnis
This work is licensed under a Creative Commons Attribution 4.0 International License.
