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All Journal Jurnal Akuntansi & Auditing Indonesia Department of Naval Architecture
Kiryanto Kiryanto
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Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

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Pengaruh Sistem Kontrol Tidak Langsung Terhadap Hubungan Participation Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Related Stress dan Job Performance Kiryanto Kiryanto; Sutapa Sutapa
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this research is to test the effect of indirect control system on Participative Standard Setting, Standard Tightness, Standard-Based Incentive, Job-Performance and Job-Related Stress. This research is based on the previous research by Demski and Feltham (1978). The research took samples of public accountants in Central Java and Yogyakarta and the method of data collection is purposive method which collects 67 public accountants. By using path analysis the research shows that three components (Participative Standard Setting, Standard Tightness, Standard-Based Incentive) have significantly effected job performance through job-related stress. Keywords:    participative standard setting, standard tightness, standard based incentives, job related stress, job performance, sistem kontrol tidak langsung
Co-Authors Azniatu Fihliya Bagus Siwi Nugroho Deddy Chrismianto Eko Sasmito Hadi Hartono Yudo Ichsan Aditio Mercyan Orado Doloksaribu Muhamad Iqbal Kurniawan Paramayuda Ilham Pratama Parlindungan Manik Sutapa Sutapa Untung Budiarto