ABSTRACT
This study examines the role of management control systems specifically social networking, innovative organizational culture, and formal control, in aspects of managerial entrepreneurship at local water companies in South Kalimantan, Indonesia. The research used a direct data collection method with purposive sampling, via a mail survey send to unit managers of local water componies. A total of 123 respondents from 12 local water componies in the South Kalimantan Regional Government area participated in the study. Research data were analyzed using multiple regression analysis to test the hypotheses developed. The results showed that social networking, innovative organizational culture, and formal control simultaneously positively influence managerial entrepreneurship with a significance value of 0.02. Mean while, social networking has a partial negative effect on managerial entrepreneurship with significance of 0.007. Innovative organization culture and formal control each have a positive effect on managerial entrepreneurship with significance of 0.030 and 0.049, respectively.
