EXAMINING EFFECTIVENESS OF MANAGEMENT CONTROL SYSTEM WITHIN INDONESIAN ANTI-CORRUPTION AGENCY: A LEVERS OF CONTROL PERSPECTIVE

his study aims to evaluate the effectiveness of Management Control System (MCS) in mitigating dysfunctional behavior within Institution X, an Indonesian Anti-Corruption Agency. Drawing on Levers (LoC) theory, specifically emphasizing belief and boundary systems, research investigates how MCS effectively addresses mitigates that hampers organizational performance. Primary data were collected through a questionnaire administered 34 budget users at work unit level. Rigorous paper-check analysis triangulation, including interviews with specialists Echelon III officials, conducted ensure validity findings. The results highlight noticeable divergence perception between management regarding MCS. While perceive as effective, expresses concern about its ability address adequately. Additionally, reveals recurring pattern year-end spending spikes (YESS) over past five years, indicating potential correlation myopic suboptimal planning. Blurred strategic boundaries X also contribute behavior. These findings underscore need enhance MCS's optimizing Based empirical evidence, it can be concluded current state meets basic user requirements but falls short supporting achieving goals. This sheds light challenges associated provides actionable insights for enhancing control systems similar contexts