When interactive performance measurement systems matter: innovativeness, technological turbulence, and relative firm performance

  • Rr. Dian Anggraeni 
    Universitas Buddhi Dharma
    Indonesia
  • Tubagus Ismail
    Universitas Sultan Ageng Tirtayasa
    Indonesia
  • Tri Lestari
    Universitas Sultan Ageng Tirtayasa
    Indonesia
  • Elvin Bastian
    Universitas Sultan Ageng Tirtayasa
    Indonesia

Abstract

Interactive performance measurement systems may be associated with firm performance by encouraging organizational responses to performance information, while technological turbulence may increase the relevance of such interactive use. Drawing on contingency theory and Organizational Information Processing Theory, this study examines whether organizational innovativeness mediates the association between interactive use of performance measurement systems (IPMS) and relative firm performance and whether technological turbulence conditions that indirect association. A cross-sectional, firm-level survey of 102 screened medium-sized manufacturing establishments in Greater Tangerang, Indonesia, was analyzed using PLS-SEM. The multi-item measures showed satisfactory reliability (Cronbach's alpha = 0.792-0.905) and convergent and discriminant validity. Sensitivity analysis indicated that, at alpha = 0.05 and power = 0.80, N = 102 could detect an incremental f² of approximately 0.078; the observed interaction f² was 0.109. IPMS was positively associated with organizational innovativeness (β = 0.476, p < .001), which was positively associated with relative firm performance (β = 0.456, p < .001). The indirect effect was significant (β = 0.217, 95% CI [0.122, 0.329]). Technological turbulence moderated the IPMS-to-innovativeness association (β = 0.246, p < .001), and the index of moderated mediation excluded zero (index = 0.112, 95% CI [0.048, 0.182]). Within this cross-sectional sample, the estimated innovation-mediated association was stronger at higher levels of technological turbulence; the findings identify a context-dependent association rather than establishing a universal or causal effect of interactive control.

Keywords
  • Interactive control
  • Performance measurement systems
  • Organizational innovativeness
  • Technological turbulence
  • Relative firm performance
Lisensing Information
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Rr. Dian Anggraeni, Tubagus Ismail, Tri Lestari, & Elvin Bastian. (2026). When interactive performance measurement systems matter: innovativeness, technological turbulence, and relative firm performance . Lentera Negeri, 7(1), 1974–1986. https://doi.org/10.29210/994000
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