Business intelligence, management control systems and startup performance: Empirical study from Indonesia

This study aimed to examine the relationship between business intelligence and management control systems how they impact company performance. It used 209 startup companies recorded in database of Ministry Tourism Creative Economy Republic Indonesia. The sample consists startups less than ten years old experiencing a period growth. partial least squares SEM (PLS-SEM) is estimate cause-effect models. finding shows that system positively contributes company's moderation analysis concludes not able moderate supports contingency theory, which claims need evaluate conditional factors creating effective control. Also, theory emphasizes alignment performance support improvement. research provides practical implications for about importance more contextual improve