Jurnal Ekonomi Dan Bisnis
Vol 11, No 01 (2012): Jurnal Ekonomi dan Bisnis, September 2012

Analisis Faktor Penentu Dalam Desain Sistem Pengendalian Unit Lembaga Keuangan

Komala Ardiyani (Unknown)
Muhammad Maulidin Fachrur (Unknown)



Article Info

Publish Date
31 Jul 2015

Abstract

This study examined the effect of interdependence between the units and the information asymmetry betweenthe central management and unit managers to use performance measurement unit of financial institutions anddecision delegation of authority. Data were obtained by sending questionnaires to the respondents. Therespondents of this study is the manager of the unit in the form of bank financial institutions and non-banks inthe City and County Pekalongan. Fifty (50) of the questionnaires used in data processing with the bank details of24 respondents and 26 non-bank respondents. The data is processed using multiple linear regression analysis totest the hypothesis. These results prove that the interdependence between the units significantly negativeeffect on the use of performance measurement unit shaped bank financial institutions, non-bank was notsignificant. Information asymmetry is a significant negative effect on the use of performance measurement unitshaped bank financial institutions, non-bank whereas no significant effect. Interdependence between the unitsis not significant negative towards devolution of decision authority in the form of bank financial institutions,non-bank was a significant negative effect. Information asymmetry significant positive effect on the delegationof decision authority in the form of bank financial institutions, non-bank whereas no significant effect.Keywords: Using Performance Measurement Unit; Delegation of Authority Decision On Unit; Information Asymmetry; interdependence, Financial Institutions.

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Journal Info

Abbrev

jebi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal ekonomi dan Bisnis adalah jurnal yang mempublikasikan hasil -hasil penelitian dan kajian pustaka dibidang ekonomi manajemen, Akuntansi dan Bisnis. Jurnal Ekonomi dan bisnis Terbit secara berkala dua kali dalam setahun yaitu dibulan Maret dan September. ...