Pengaruh Management Control Systems dan Organization Performance terhadap Competitive Advantage Hotel di Surabaya

Albert Susanto(1*), Christoforus Diaz(2), Devie Devie(3), Hendri Kwistianus(4),

(1) UK Petra
(*) Corresponding Author


This study aims to determine the effect of management control systems and organization performance
on competitive advantage in hotels in the city of Surabaya. In this study using the unit of analysis of 50 hotels
from 3 to 5 stars in the city of Surabaya by distributing questionnaires to 67 respondents, namely hotel
employees with minimum criteria of having worked for 1 year. The data obtained were then processed using
data analysis techniques with the PLS model. The results show that management control systems have a
positive effect on competitive advantage. The higher the company's management control system, the more
competitive advantage will be in the company. The results of this study also indicate that the management
control system has a positive effect on organizational performance. In this study also found that organizational
performance has a positive effect on competitive advantage.


Management control system, organization performance, competitive advantage)

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