文章基本信息

标题：Pengaruh Desian Organisasional dan Locus Of Control Terhadap Perilaku Manipulatif dalam Menetapkan Harga Transfer
其他标题：Pengaruh Desian Organisasional dan Locus Of Control Terhadap Perilaku Manipulatif dalam Menetapkan Harga Transfer
本地全文：下载
作者：Kurnia Kurnia
期刊名称：Jurnal Akuntansi & Auditing Indonesia
印刷版ISSN：1410-2420
电子版ISSN：2528-6528
出版年度：2002
卷号：6
期号：1
页码：21
出版社：Jurnal Akuntansi & Auditing Indonesia
摘要：The objective of this study is to investigate the effect of organizational design and locus of control on the manipulative behavior in transfer pricing. Using a justice theory, it was hypothesized that organizational design has a significant effect on the intensity of manipulative behavior in negotiating transfer pricing. It was also hypothesized that the manipulative behavior intensity in negotiating transfer price would be higher for individuals whose locus of control is external than that of internal.The results show that organizational design has a statisticaly significant effect on the manipulative behavior. This is consistent with the findings of prior research that studied the effect of perceptual justice on the behaviors in an organization. The results also indicate that individual variabel (locus of control) can moderate the effect of situational factor (organizational design) on the intensity of manipulative behavior in negotiated transfer price. This finding serves as important evidence about the effect of individual trait (locus of control) on the manipulative behavior in transfer pricing. This result provides important evidence about the role of organizational factors and individual trait (locus of control) in setting the policy of effective transfer pricing.Keywords: Organizational Design, Locus of Control, Manipulative Behavior, and Transfer Pricing.
关键词：Organizational Design, Locus of Control, Manipulative Behavior, and Transfer Pricing.