KONTRIBUSI STRATEGI BISNIS DAN LINGKUNGAN EKSTERNAL DALAM MENINGKATKAN SISTEM PENGENDALIAN MANAJEMEN (STUDI EMPIRIS PADA PERUSAHAAN JASA PERHOTELAN DI PROPINSI BANTEN)

Abstract

This research aims to examine t he effect of business strategy and external environmental on management control system . This study is a replication and development of research conducted by  Sofiah Auzair (201 1 ). Object of this study in Hotel Banten province. The research is an empirical study with purposive sampling techniques in data collection. Data obtained by questionnaire which was distributed to the  Hotel manager in Banten province, with a questionnaire return rate reaches  61 . 11 % ie  55 respondents. Data analysis was performed with a SPSS (Statistical Package For Social Science) versi 16.00 . Test results show that the hypothesis of the  three hypotheses proposed  two hypotheses are accepted. Accepted hypothesis is the hypothesis 1 (significant positive influence  Cost Leadership on  bureaucratic Management Control system .), Hypothesis 2 (a significant positive  Strategy differentiation on bureaucratic Management Control system .) is not accepted because  hypotheses is not negative significant , Hypothesis 3 (a significant positive Perception Environmental Uncertainty .) Keywords : Cost Leadership , Strategy Differentiation , Perception Environmental Uncertainty, Management Control system .