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PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PT. PRIMA SARANA GEMILANG

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ABSTRACT THE EFFECT OF MANAGEMENT CONTROL SYSTEM ON THE COMPANY'S FINANCIAL PERFORMANCE ON PT. PRIMA SARANA GEMILANG Arranged by: Daniel Agustian Emerson Manullang NIM: 1632074 This study aimed to see the effect of the Management Control System on the Company's Financial Performance at the Prima Sarana Gemilang Company. This study used a quantitative approach, the samples were accountants and employees at the Ministry of Finance located in South Jakarta (PT. Prima Sarana Gemilang), amounting to 35 respondents. This study used a questionnaire with 12 indicators and 48 statements. The analysis used in this research was descriptive analysis, correlation coefficient test, determination coefficient test, hypothesis test (t test with ɑ = 0.05) and simple linear analysis. The results of this study indicated (1) the management control system had a good interpretation (2) the company's financial performance had a good interpretation (3) the management control system had a very strong relationship with the company's financial performance (r = 0.810) (4) the control system Management could be explained as much as 65.6% by the Company's Financial Performance, while 34.4% is explained by other factors (5) The Management Control System had a significant effect on the Company's Financial Performance with a significant value of 0.000 <0.05. Keywords: Management Control System and Company Financial Performance