PENGARUH PERSEPSI KEADILAN DALAM PENETAPAN HARGA TRANSFER TERHADAP KINERJA MANAJER DIVISI PADA PERUSAHAAN TEKSTIL YANG GO PUBLIC DI BURSA EFEK JAKARTA

Kristi Rustikasari

Abstract


The study is a survey study, entitled “The Influences of a Justice Perception in Determining the Transfer Prices on the Divisional Managers’ Performance in a Textile Company Going Public in BEJ”. Its objectives are to know the influences of a perception of justice including distributive and procedural justice in determining the transfer prices on the divisional managers’ performance, to know the influences of the managers' motivations in doing activities of transfer prices on the managers' performances in relation to the transfer prices, and to know which variables of a justice perception in determining the transfer prices predominantly influence the managers' performances.
To know the influences of variables X and Y, the data are analyzed using a technique of multiple regression. Based on the research framework, there are two forms of regression equation, that is (1) a regression equation between a perception of justice (distributive and procedural) and motivations, (2) a regression equation between motivations and performances.
A test of hypothesis using F-test results in a value Fvalue of 16.061 (Sig=0.000), meaning that procedural and distributive justice simultaneously influences the divisional managers’ motivations in improving their performances, especially the justice related to the policies of determining the transfer prices. Next, the capacity of the variable motivations in accounting for the managers' performances is seen from an adjusted R2 value (determinant coefficient) of 0.408 or 40.8%. It means that the divisional managers’ performances in doing activities of transfer prices being influenced by the variable managers' motivations is equal to 40.8%. A test of hypothesis is conducted by comparing values of ttable X1 and of ttable X2 and results in values of ttable X1 (5.206) > X2 (-2.100), meaning that the variable distributive justice has a dominant influence on the managers' performances.
An implication resulting from the study is that the company (top manager) as the policy maker must pay attention to those perceptions arising from the policy-making inconsistent with the procedures because it will have a significant influence in improving the divisional managers’ performances, in this case the policies related to determining the transfer prices.

 


Keyword : PERSEPSI KEADILAN; HARGA TRANSFER; MANAJER DIVISI; PERUSAHAAN TEKSTIL; BURSA EFEK JAKARTA (BEJ)

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/34/jiptummpp-gdl-s1-2004-kristirust-1651-Pendahul-n.pdf


Keywords


PERSEPSI KEADILAN; HARGA TRANSFER; MANAJER DIVISI; PERUSAHAAN TEKSTIL; BURSA EFEK JAKARTA (BEJ)