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
Student Research Journal 📅 2026 Vol 4, No 2 🔗 DOI: 10.55606/srj-yappi.v4i2.2435
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.
Keywords
Compliance; Effectiveness of Systems; Employee Perspective; Leadership Style; Management Control System
How to Cite

Trenda Indri Ardianti, et al. (2026). Analisis Gaya Kepemimpinan terhadap Efektivitas Sistem Pengendalian Manajemen dalam Perspektif Karyawan. Student Research Journal, 4(2). https://doi.org/10.55606/srj-yappi.v4i2.2435

Trenda Indri Ardianti; Siti Nur Azizah; Nensi Rahma Nor Hakiki; Nanda Lutfiah Cahya May Salva; Tries Ellia Sandari, "Analisis Gaya Kepemimpinan terhadap Efektivitas Sistem Pengendalian Manajemen dalam Perspektif Karyawan," Student Research Journal, vol. 4, no. 2, 2026.

Trenda Indri Ardianti; Siti Nur Azizah; Nensi Rahma Nor Hakiki; Nanda Lutfiah Cahya May Salva; Tries Ellia Sandari. "Analisis Gaya Kepemimpinan terhadap Efektivitas Sistem Pengendalian Manajemen dalam Perspektif Karyawan." Student Research Journal, vol. 4, no. 2, 2026.

Trenda Indri Ardianti; Siti Nur Azizah; Nensi Rahma Nor Hakiki; Nanda Lutfiah Cahya May Salva; Tries Ellia Sandari. "Analisis Gaya Kepemimpinan terhadap Efektivitas Sistem Pengendalian Manajemen dalam Perspektif Karyawan." Student Research Journal 4, no. 2 (2026).

Trenda Indri Ardianti, et al. (2026) 'Analisis Gaya Kepemimpinan terhadap Efektivitas Sistem Pengendalian Manajemen dalam Perspektif Karyawan', Student Research Journal, 4(2). doi: 10.55606/srj-yappi.v4i2.2435.

Trenda Indri Ardianti; Siti Nur Azizah; Nensi Rahma Nor Hakiki; Nanda Lutfiah Cahya May Salva; Tries Ellia Sandari. Analisis Gaya Kepemimpinan terhadap Efektivitas Sistem Pengendalian Manajemen dalam Perspektif Karyawan. Student Research Journal. 2026;4(2).

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