Agustina, Yenni and Sukmasari, Dewi Impact of Risk, Commitment, and bonus on completion of difficulty targets: Carbon Emission Case. taylor and francis.


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ABSTRACT The study provide empirical evidence about the effect of risk perception on target completion with commitment and bonus as moderating in the case of reducing carbon emissions. This research was conducted because until now there are still many companies that have not yet implemented environmentally friendly production systems. Although there have been many studies that discuss carbon accounting, this research tries to raise from the point of view of management control systems. Questions in this matter will be answered by using the theory of rationality which is then combined with the results of previous studies. This study produced three hypotheses which in this case hypothesis testing carried out using the experimental method using 63 undergraduate students as respondents in this study who hypothesized using a two-way ANOVA. Statistically all alternative hypotheses are supported. Thus it can be concluded that basically when a person is in a situation that makes someone feel stressed, that person will try to expel his abilities when moderated by high commitments and bonuses. This test still uses commitment in a fixed situation without looking at the condition of whether someone is a risk taker or risk averse. The companies should implement a system that is able to increase the commitment of employees, especially managers as project implementers. In addition, the company also pays attention to the amount of bonus that will be given to increase employee motivation. Situational determinants and information factor that influence people's decisions more. This study examine the effect of situational risk perceptions and information that is each proxy by opportunities and profit-loss on a person's decision to settle due to difficulty by making commitment variables and moderating bonuses Keywords: Target completion, Risk Perception, Commitment, Bonuses.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: YENNI AGUS
Date Deposited: 20 Nov 2020 08:34
Last Modified: 20 Nov 2020 08:34

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