Sunaryo, Karsam (2017) Pengaruh Sistem Pengendalian Manajemen pada Disfungsional (Survei pada BUMN Kategori Industri Strategis di Indonesia Tahun 2015 - 2016). Journal of Applied Accounting and Taxation, 2 (2). pp. 83-92. ISSN 2548-9925
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Abstract
The objective of this study is to analyse the influence organization culture to management control systems and its impact to dysfunctional behavior. The study was conducted on twelve (12) state-owned enterprises strategic industries (BUMNIS) in Indonesia on 2015-2016 year. This study is hypothesis testing research with 12 samples that selected based on criteria survey method explanation, the data sources obtained from respondents consisting of top management, the board of directors and the internal control unit 60 (sixty) people (at response rate100%). Quitionaire sent by reseacher visiting. Analysis of data using structural equation modelling (SEM) with PLS approach. The results showed there is influence organization culture to management control systems and dysfunctional behavior.
| Item Type: | Artikel |
|---|---|
| Uncontrolled Keywords: | dysfunctional behavior, management control system, organizational culture |
| Subjects: | A General Works > AC Collections. Series. Collected works |
| Divisions: | Universitas Pembangunan Jaya |
| Depositing User: | Alexandro Andika |
| Date Deposited: | 14 Apr 2023 07:30 |
| Last Modified: | 14 Apr 2023 07:30 |
| URI: | http://eprints.upj.ac.id/id/eprint/4812 |
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