The Influence of Management Control Systems on Operational Performance: The Mediating Role of Work Motivation in the Furniture Industry in Malang

Abstract

The goal of this study is to examine the effect of management control systems on operational
performance mediated by work motivation in the furniture industry in Malang. This study using
quantitative approach by using path analysis to evaluate the relationships among variables. Data
were collected through questionnaires distributed to managers and employees of several
furniture companies in Malang. The results show that management control systems have a
positive and significant effect on both work motivation and operational performance.
Furthermore, work motivation significantly mediates the relationship between management
control systems and operational performance. The main phenomenon found that the clarity of
structure, measurable performance evaluations, and feedback from the control system
effectively boost employee morale and productivity, ultimately improving operational
efficiency. These findings support Herzberg’s Two-Factor Theory, where the motivator factors
such as recognition and achievement play a crucial role in enhancing performance. The practical
implication that furniture companies in Malang should strengthen their management control
systems through good communication, training, and performance-based rewards to drive
employee motivation and optimize operational outcomes.