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

PENGARUH BOUNDARY SYSTEM & DIAGNOSTIC CONTROL SYSTEM TERHADAP CUSTOMER-ORIENTED MEASURES MELALUI EMPLOYEE-ORIENTED MEASURES SEBAGAI VARIABEL INTERVENING

Jordi Layadi (Universitas Kristen Petra)
Saarce Elsye Hatane (Universitas Kristen Petra)



Article Info

Publish Date
27 Feb 2017

Abstract

This study aimed to examine the direct influence of boundary system to employee-oriented measures, boundary system to customer-oriented measures, diagnostic control system to employee-oriented measures, diagnostic control system to customer-oriented measures, boundary system and diagnostic control system on customer-oriented measures through employee-oriented measures as an intervening variable. This study used a quantitative approach, and the data obtained by distributing questionnaires to public companies in Indonesia. Data were processed by using smartPLS software. This study showed that there was a positive relationship of boundary system to employee-oriented measures; positive relationship of boundary system to customer-oriented measures; positive relationship of diagnostic control system to employee-oriented measures; positive relationship of diagnostic control system to customer-oriented measures; and positive relationship of employee-oriented measures to  customer-oriented measures in public companies in Indonesia.

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