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Yohanes Rudolf Benu
Universitas Kristen Petra
Economics, Econometrics & Finance

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PENGARUH DIAGNOSTIC CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING Yohanes Rudolf Benu; Saarce Elsye Hatane
Business Accounting Review Vol 5, No 1 (2017): Business Accounting Review
Publisher : Business Accounting Review

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Abstract

The purpose of this study is to determine the impact of diagnostic control system on customer-oriented measures towards employee-oriented measures as an intervening variable. The population used in this study are 31 public companies which operated in Surabaya, with a sample size of 104. The analysis technique used in this study is a partial least square. The result of the study shows that the diagnostic control system has a significant positive effect on employee-oriented measures, employee-oriented measures has a significant positive effect on customer-oriented measures, and diagnostic control system has a positive significant effect on customer-oriented measures.
Co-Authors Saarce Elsye Hatane