PENGANGGARAN PARTISIPATIF: EFEK
PEMBELAJARAN TEORI
KEAGENAN DAN PENATALAYANAN
TERHADAP KINERJA
MANAJER, DENGAN SIKAP DAN KOMITMEN
ORGANISASI
SEBAGAI VARIABEL PEMEDIASI
(Suatu Penelitian Eksperimental)
Hermadi Widijanto
ABSTRACT
Why accounting scandals
frequently happens in big companies and in public companies? Why are key
persons in the company working unethically (selfish, opportunistic, self
serving)? And are they shaped from what they have learned?
There are many criticisms that
are pointed towards the academicians in business that have failed in giving
proper skills to the students, and therefore implement education that arouses
covetousness, which triggers accounting scandals in the future. The principle
of exclusivity which based on the agency theory is not recommended, because it
ignored the complexity of the human lives, and because of that, there should be
another theory that can explain a relation which is based on the non economic
assumption.
This research is to find out
what effect does the study of the theory of agency and stewardship has towards
a managers’ performance, and intercede by the attitude and the commitment of
the organization. This research uses experimental study with the factorial design
2x1, involving 73 students from the undergraduate students of FEB UGM as the subject.
Independent Sample T Test and path analysis was used as the analysis tool, to measure
direct and indirect effect from the tested variables.
The result of this research
indicates that there was not enough evidence to support that learning process
theories have an effect in shaping a managers’ attitude and organizational
commitment, but there was enough evidence to prove that learning process theories
have an effect in the performances of managers.
Keywords: Agency Theory, Stewardship
Theory, Attitude, Organizational Commitment manager performanc
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