ISSN: 2222-6990
Open access
The purpose of this study is to analyze the influence of Management Control System (MCS), Activity Based Management (ABM), and Value Chain on Effectiveness, Efficiency, Economic Value Added (EVA), and their impact on Profitability in Construction Services Companies in East Java Province. The type of research used in this study is quantitative research. This research is a survey research because it uses a questionnaire as a data collection tool, and the results were tested using validity and reliability tests. The population in this study were construction service companies that are members of the Indonesian National Construction Implementation Association (GAPENSI) of East Java Province with a total of 3541 companies, and the sample used was 97 contractors. Data analysis used the Partial Least Square (PLS) approach. The results of this study indicate that Management Control System (MCS) and Activity Based Management (ABM) variables have a significant effect on effectiveness, efficiency, Economic Value Added (EVA), and profitability variables. Value Chain variable has no significant effect on effectiveness and Economic Value Added (EVA), but has a significant effect on efficiency and profitability variables. Effectiveness, efficiency, and Economic Value Added (EVA) variables have a significant effect on profitability variable.
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