Pengujian Hipotesis Uji Jalur

5.3 Keterbatasan

Penelitian inii memiliki keterbatasan yaitu : 1. Pengambilan sampel dalam penelitian ini hanya perbankkan BUMN kantor cabang Bandar Lampung dan Metro saja yang mana kurang mampu menggambarkan keadaan perbankkan yang sebenarnya secara menyeluruh. 2. Bila dilihat dari usia dan lamanya bekerja beberapa sampel dalam penelitian ini adalah karyawan dengan posisi non-manajer, sehingga pengetahuan dan pengalaman kurang mencerminkan kondisi karyawan khususnya level manajer.

5.4 Saran

Untuk penelitian selanjutnya berdasarkan temuan diatas maka penulis menyarankan agar peneliti selanjutnya : 1. Memperluas wilayah penelitian ditempat lain, terutama kota-kota besar yang memiliki kantor cabang yang telah menerapkan sistem pengendalian manajemen yang lebih relevan Balance Score Card. Sehingga dapat dilihat bagaimana peran pembelajaran organisasi dalam meningkatkan intensitas penggunaan pengukuran kinerja interaktif terhadap peningkatan kinerja manajerial. 2. Menambah variabel penelitian untuk mengetahui pengaruh kinerja manajerial terhadap konstruk lainnya. DAFTAR PUSTAKA Abernethy, M. A., Brownell, P. 1999. The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society, 243: 189-204. Al-Gahtani, S. S., Hubona, G. S., Wang, J. 2007. Information technology IT in Saudi Arabia: Culture and the acceptance and use of IT. Information Management, 448: 681-691. Benawa, Ahmad Saputra., Yuliansyah., Liza Alvia. 2013. Pengaruh Sistem Pengukuran Kinerja Interaktif Terhadap Kinerja Pembiayaan: Knowledge Sharing Sebagai Faktor Mediasi: SNA Manado. Bisbe, J., Otley, D. 2004. The effects of the interactive use of management control systems on product innovation. Accounting, Organizations and Society, 298: 709-737. Camisón, C., López, A. V. 2010. An examination of the relationship between manufacturing flexibility and firm performance: The mediating role of innovation. International Journal of Operations Production Management, 308: 853-878. Chenhall, R. H. 2005. Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: an exploratory study. Accounting, Organizations and Society, 305: 395- 422. Chin, W. W., Marcolin, B. L., Newsted, P. R. 2003. A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail EmotionAdoption Study. Information Systems Research, 142: 189- 217. De Geus, A. P. 1988. Planning as Learning. Harvard Business Review, 662: 70- 74. Dodgson M. 1993. “Organizational Learning: A Review of Some Literatures”. Organization Studies, 14 3, 375-394. Falk, R. F., Miller, N. B. 1992. A Primer for Soft Modelling. Akron, Ohio: The University of Akron. Fiol, C. M., Lyles, M. A. 1985. Organizational Learning. The Academy of Management Review, 104: 803-813. Fornell, C., Bookstein, F. L. 1982. Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory. Journal of Marketing Research, 194: 440-452. García-Morales, V. J., Jiménez-Barrionuevo, M. M., Gutiérrez-Gutiérrez, L. 2011. Transformational leadership influence on organizational performance through organizational learning and innovation. Journal of Business Research0. Ghozali, Imam. 2006. Structural Equation Modeling: Metode Alternatif dengan Partial Least Square PLS. Penerbit Universitas Diponegoro: Semarang. Ghozali, Imam. 2012. Partial Least Squares : Konsep, Teknik, dan Aplikasi Menggunakan SmartPLS 2.0 M3. Badan Penerbit Universitas Diponegoro: Semarang Grafton, J., Lillis, A. M., Widener, S. K. 2010. The role of performance measurement and evaluation in building organizational capabilities and performance. Accounting, Organizations and Society, 357: 689-706. Hartmann, F., Slapničar, S. 2009. How formal performance evaluation affects trust of subordinate managers in their superior. Accounting, Organizations and Society, 34, 727 –725. Henri, J.-F. 2006. Management control systems and strategy: A resource-based perspective. Accounting,Organizations and Society, 316: 529-558. Huber, G. P. 1991. Organizational learning: the contributing processes and the literatures. Organization Science, 21: 88-115. Hulland, J. 1999. Use of partial least squares PLS in strategic management research: A review of four recent.Strategic Management Journal, 202: 195. Hult, G. 1998. Managing the International Strategic Sourcing Process as a Market-Driven Organizational Learning System. Decision Sciences, 291: 193-216. Hult, G.T.M., Hurley, R.F., Giunipero, L.C., Nichols Jr., E.L., 2000. Organizational learning in global supply management: a model and test of internal users and corporate buyers. Decision Sciences 31 2, 293 – 325.