PENGARUH SISTEM KONTROL TIDAK LANGSUNG TERHADAP HUBUNGAN PARTICIPATION STANDARD SETTING, STANDARD TIGHTNESS, STANDARD-BASED INCENTIVE, JOB-RELATED STRESS DAN JOB PERFORMANCE
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
Penulis: Kiryanto Kiryanto,
Sutapa Sutapa
Kode Jurnal: jpakuntansidd050008
