Pengaruh Desian Organisasional dan Locus Of Control Terhadap Perilaku Manipulatif dalam Menetapkan Harga Transfer
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.
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JURNAL AKUNTANSI DAN AUDITING INDONESIA (JAAI)
ISSN 1410-2420 (print), 2528-6528 (online)
Published by Department of Accounting, Faculty of Economics, Universitas Islam Indonesia
Supported by IAI-KAPd (Ikatan Akuntan Indonesia - Kompartemen Akuntan Pendidik)
JAAI pada http://journal.uii.ac.id/index.php/JAAI/ terlisensi oleh Creative Commons Attribution 4.0 International License.