Pengaruh Sistem Pengendalian Manajemen pada Perilaku Disfungsional (Survei pada BUMN Kategori Industri Strategis di Indonesia Tahun 2015-2016)

  • Karsam Karsam Universitas Pembangunan Jaya

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.

Published
2017-10-28
How to Cite
KARSAM, Karsam. Pengaruh Sistem Pengendalian Manajemen pada Perilaku Disfungsional (Survei pada BUMN Kategori Industri Strategis di Indonesia Tahun 2015-2016). JOURNAL OF APPLIED ACCOUNTING AND TAXATION, [S.l.], v. 2, n. 2, p. 83-92, oct. 2017. ISSN 2548-9925. Available at: <https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/553>. Date accessed: 25 may 2018.

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