Business Accounting Review
Vol 5, No 1 (2017): Business Accounting Review

PENGARUH MANAGEMENT CONTROL SYSTEM TERHADAP CUSTOMER ORIENTED MEASURES MELALUI EMPLOYEE ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING

David Sasmita (Universitas Kristen Petra)
Saarce Elsye Hatane (Universitas Kristen Petra)



Article Info

Publish Date
27 Feb 2017

Abstract

This study aimed to examine the direct affect of management control system to customer oriented measures; management control system to employee oriented measures; indirect affect of management control system to customer oriented measures through employee oriented measures in public companies in Indonesia. This study used a quantitative approach, and the data were obtained by distributing questionnaires to public companies in Indonesia. Then the data obtained were processed by using smartPLS software. This study showed that there was a positive relationship of management control system to customer oriented measures, positive relationship of management control system to employee oriented measures, and positive relationship of employee oriented measures to customer oriented measure in public companies in Indonesia.

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