Presentasi The effect of the interactive use of management control system on product innovation.pptx

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    Pengaruh Interactive Use

    Sistem PengendalianManajemen pada Inovasi

    Produk-Josep Bisbe dan David Otley-

    Jurnal Elsevier 2004

    Fitri Hani

    Ida Ayu Purnama

    uryanin!tyas

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    "asala# $tama

    %erdapat &eambi!uan #ubun!anantara interactive control dan inovasimoderatin! atau intervenin!'

    %u(uan pembuatan paper)

    e*ara e&splisit membeda&an antarapen!aru# yan! berbeda intera*tive use

    "+ pada inovasi produ& dan &iner(aden!an men!a&ses si!ni,&ansi

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    "en!apa "asala# IniPentin!'

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    Penda#uluan

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    Pen!emban!an %eori

    imon.s /evers o +ontrol Frame1or&Dia!nosti* *ontrol systemIntera*tive *ontrol systemDia!nosti* *ontrol systemIntera*tive *ontrol systemFeedba*& and "easurement ystemDia!nosti* *ontrol systemIntera*tive *ontrol system

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    Pen!ertian ariabel

    "ana!emet +ontrol ystem Proses seoran! mana(er dalam memasti&an sumber

    daya yan! diperole# dan di!una&an se*ara ee&ti dane,sien dalam usa#a untu& men*apai tu(uan or!anisasi

    Belie ystem) "en(elas&an nilai-nilai inti or!anisasi

    Boundary ystem) "en(elas&an &epada &arya1an tertentu apa yan! tida&

    bole# mere&a la&u&an Intera*tive +ontrol ystem

    Proses &omuni&asi 2 ara# antara mana(er den!anba1a#an pada berba!ai tin!&at or!anisasi

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    Bentu& dan %u(uan Intera*tive +ontrolystem

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    ariabel dalam Penelitian

    Intera*tive $se o Formal "+Intera*tive $se o Formal "+

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    Hipotesis

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    Inovasi seba!ai ariabelIntervenin!

    Intera*tive use o"+

    Inovasi 3iner(a

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    Hipotesis

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    Hipotesis

    H2) Intera*tive use o Formal "+

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    Intera*tive $se o "+ seba!aiariabel "oderasi

    Intera*tive $seo "+

    3iner(aInovasi

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    "etodolo!i iset

    ampel) diambil dari +EOperusa#aan s&ala mediumperusa#aan manua&tur yan! mapan

    di panyol

    +iri-*iri medium si5ed) perputaranuan! tiap ta#un 670 million dan

    antara 200-2000 pe&er(a Data yan! diola#) 40

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    Pen!u&uran ariabelIntera*tive $se o "+

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    $(i tatisti&

    H6 a dan H6b men!!una&an u(i PathAnalysis

    H2 men!!una&an u(i Analisis e!resi

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    esult

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    LowProductinnovation

    HighProductInnovation

    /o1

    Intera*tive$se o"+

    Hi!#Intera*tive$se o

    "+

    %in!&at &iner(a yan!renda#

    %in!&at &iner(a yan!tin!!i

    LowProductinnovation

    HighProductInnovation

    /o1

    Intera*tive $se o"+

    Hi!#Intera*tive $se o"+

    %in!&at

    &iner(ayan!renda#

    %in!&at

    &iner(ayan! tin!