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

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

Yohanes Rudolf Benu (Universitas Kristen Petra)
Saarce Elsye Hatane (Universitas Kristen Petra)



Article Info

Publish Date
27 Feb 2017

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.

Copyrights © 2017