Analisis Gaya Kepemimpinan terhadap Efektivitas Sistem Pengendalian Manajemen dalam Perspektif Karyawan

Trenda Indri Ardianti; Siti Nur Azizah; Nensi Rahma Nor Hakiki; Nanda Lutfiah Cahya May Salva; Tries Ellia Sandari

doi:10.55606/srj-yappi.v4i2.2435

Authors

Trenda Indri Ardianti Universitas 17 Agustus 1945 Surabaya
Siti Nur Azizah Universitas 17 Agustus 1945 Surabaya
Nensi Rahma Nor Hakiki Universitas 17 Agustus 1945 Surabaya
Nanda Lutfiah Cahya May Salva Universitas 17 Agustus 1945 Surabaya
Tries Ellia Sandari Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55606/srj-yappi.v4i2.2435

Keywords:

Compliance, Effectiveness of Systems, Employee Perspective, Leadership Style, Management Control System

Abstract

In the increasingly competitive manufacturing industry, the effectiveness of Management Control Systems (MCS) is heavily influenced by human factors, particularly leadership style. This study aims to analyze the impact of leadership style on the effectiveness of MCS from the employees' perspective. The research uses a qualitative descriptive approach with in-depth interviews conducted on employees of a manufacturing company in Surabaya. The results indicate that the applied leadership style tends to be directive yet supportive, combining firmness in rule enforcement with humane interpersonal relationships. However, the reward system is found to be inconsistent and less structured, emphasizing more on disciplinary control rather than positive reinforcement. The study concludes that leadership style has a significant effect on employee compliance and perception of control systems. Effective leadership creates goal congruence and transforms rules from being perceived as a burden into operational support. Conversely, inconsistency and lack of flexibility become obstacles to optimal control. These findings highlight the importance of adaptive communication and consistency in leadership to enhance MCS effectiveness.

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