HUBUNGAN PENGGUNAAN STRATEGIC HUMAN CAPITAL DENGAN DESAIN SISTEM KONTROL MANAJEMEN (Studi Empiris Pada Perusahaan Manufaktur Bersertifikat ISO 9000 Di Indonesia)

WAROMI, JULIANA (2006) HUBUNGAN PENGGUNAAN STRATEGIC HUMAN CAPITAL DENGAN DESAIN SISTEM KONTROL MANAJEMEN (Studi Empiris Pada Perusahaan Manufaktur Bersertifikat ISO 9000 Di Indonesia). Masters thesis, Program Pascasarjana Universitas Diponegoro.

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Abstract

The purpose of this study is to examine relationship between use strategic human capital (usefulness, behavioral uncertainty, firm specifity and spread of shc) on design management control system (personal controls, traditional controls and nontraditional controls). The contributes of this research for theory development, particularly for management control system, besides contributes to managerial practices to trade offs manager make between different types of controls when designing the MCS. The data were collected by mail survey and contact person. Applying convenience sampling method, this study has collected 105 middle manager from 21 manufacturing firms in Indonesia. The hyphoteses are tested using Two Step Approach to SEM technique by Lisrel 8.54 and SPSS version 11. The results show that usefulness and spread of strategic human capital correlated positively by personal controls, traditional controls and non-traditional controls. Behavioral uncertainty doesn’t correlated to personal controls but it correlated with traditional controls and non-traditional controls. Firm specifity correlated to by personal controls and but it doesn’t related with traditional controls and non-traditional controls. Spread of shc correlated by personal controls but it doesn’t related with traditional controls and non-traditional controls. Penelitian ini bertujuan untuk menguji secara empiris apakah terdapat hubungan antara strategic human capital (usefulness, behavioral uncertainty, firm specifity dan spread of shc) dengan desain sistem kontrol manajemen (personal controls, traditional controls dan non-traditional controls). Manfaat yang diharapkan dari penelitian ini adalah dapat memberikan kontribusi pada pengembangan teori terutama sistem kontrol manajemen serta kontribusi praktis bagi manajer melakukan tradeoff dari berbagai jenis kontrol yang ada didalam mendesain sistem kontrol manajemen. Data dikumpulkan dengan mail survey dan contact person. Dengan menggunakan metode convinience sampling, diperoleh 105 manajer menengah dari 21 perusahaan manufaktur di seluruh Indonesia. Uji hipotesa dilakukan dengan Teknik Multivariate Struktural Equation Model dengan pendekatan dua tahap( Two Step Approach to SEM) melalui program Lisrel 8.54 dan SPSS 11. Hasil penelitian menunjukkan bahwa usefulness dan spread of shc berhubungan positif dengan personal controls, traditional controls dan non-traditional controls. Behavioral Uncertainty tidak berhubungan dengan personal controls tetapi berhubungan positif dengan traditional controls dan non-traditional controls. Sedangkan firm specifity berhubungan positif dengan personal controls dan tetapi tidak berhubungan dengan traditional controls non-traditional controls. Spread of SHC berhubungan positif dengan personal controls tetapi tidak berhubungan dengan traditional controls dan non-traditional controls

Item Type:Thesis (Masters)
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:School of Postgraduate (mixed) > Master Program in Accounting
ID Code:15687
Deposited By:Mr UPT Perpus 2
Deposited On:06 Jul 2010 07:03
Last Modified:06 Jul 2010 07:03

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