The purpose of this research was to test empirically and analyze the relation of management control systems (MSS), corporate social responsibility (CSR) and corporate financial performance as well as analyzing the role of intervening from reputable companies and learning two loops in the relationship. Specifically, invalid constructs that are used in control systems management is a system diagnostic and interactive systems. Research based on the theory of stakeholders and the theory of the resource based view. This study used a sample on a manufacturing company represented by middle managers and above. As many as 163 respondents participated in this research, while research data to test the hypothesis is analyzed using structural equation modeling. The results showed that: first: management control systems (MSS) effect significantly to corporate social responsibility (CSR). Second, corporate social responsibility (CSR) effect on reputation and learning two loops. Third, the reputation and learning two loop effect significantly to financial performance. Fourth, corporate social responsibility (CSR) does not affect performance directly. Fifth, the reputation and learning two loop proved mengintervening the relationship of corporate social responsibility (CSR) and corporate financial performance. The implications of this research proven management control systems that can support the process of implementation of CSR is a more effective way to integrate the framework of performance measurement systems with the expectation of its stakeholders. From the results it can be concluded that the role of MSS against CSR does not have a direct impact on the financial performance of the company, but it takes the role of reputation and learning two loops as intermediaries to obtain results that are more effective against the financial performance of the company.
Keywords: management control systems, CSR, reputation, learning two loops and the financial performance of the company
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