PERANAN LOCUS OF CONTROL, SELF-SET DAN ORGANIZATIONAL-SET HURDLE RATES TERHADAP ESKALASI KOMITMEN PADA LEVEL PENGAMBILAN KEPUTUSAN PENGANGGARAN MODAL
ABSTRACT: Capital budgeting
decision-making is an integral part of the success or failure of a manager. The
decision was taken after a few calculations and consideration of alternatives.
Escalation of commitment is the tendency of decision makers to
proceed with the
project that are
not economical, although
it has provided
information on past
poor performance and alternatives that may occur in the future. Managers
tend to escalation of commitment in its decision making. In decision making is influenced by many
things. The concept of locus of control is based on social learning theory,
namely the extent to which a person feels the relationship of contingency
between actions and their results. It is also
influenced by the
theory that man
is a rational
finite beings who
have limited rational,
so it found
a lot of irrationality in
the decision making
process. A decision
may be felt
rational or irrational,
and can be
based on the assumption of weak or strong assumptions.
Hurdle therefore used to reduce the rate of escalation of commitment made by a
manager in determining the decisions to be taken.
Keywords: Decision Making,
Locus Of Control, Escalation Of Commitmen, Self-Set, Organizational-Set Hurdles
Rate
Penulis: ANDREAS BUDI SANTOSO
Kode Jurnal: jpakuntansidd120058
