<![CDATA[Significant capital investment decision-making within the company. Capital
investment decisions to be taken include projects that are affected by capital
budgeting techniques including DCF techniques, and non-financial non-DCF.
Survey of capital budgeting techniques (Graham and Harvey, Kim et al., Klammer
et al., Pike, Ryan and Ryan, Schall et al., In Chen, 2008) and Chen study (2008)
using the contingency theory in the use of capital budgeting techniques the
background of this research.
The research was conducted with 85 participants experimented with techniques
derived from the Auditing Practicum class. The results of this study is the belief
adjustment and the LOC does not affect the capital budgeting techniques, but
instead affect the project decision. Moreover, it also acquired the locus of control
did not affect the relations of capital budgeting techniques in project decisions. So
it can be concluded that the project decision-making, capital budgeting techniques
used will influence the decision outcome]]>
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