STRATEGI UNTUK MENGURANGI KECENDERUNGAN MANAJER MELAKUKAN ESKALASI KOMITMEN DENGAN LOKUS KENDALI SEBAGAI VARIABEL PEMODERASI
ABSTRACT: Escalation of
commitment has been recognized as a seriously problem that happened in the
organization. The existency of this phenomenon must be reduced by developing
strategies that can be implemented by manager. This study uses experimental
methods to explore whether the escalation of commitment phenomenon can be
reduced by implementing strategies such as providing unambiguous negative
feedback information, a progress report, and future benefits information. Using
32 students of Master of Science in Accounting and Management of STIE YKPN Yogyakarta,
the 1x4 experimental research design has done succesfully. Finding in this
study indicates that only a progress report that can be used to reduce the tendency
of manager for doing an escalation of commitment. This study also examines the
role of locus ofcontrol in moderating the effect of these strategies on escalation
of commitment’s decision. The questioner that consists of 16 questions about
The Work Locus of Control Scale has used to classify subjects into two categories,
internal and external. After hypothesis test using Two Ways ANOVA with
interaction, the results indicates that no one of the three strategies have moderated
by locus of control. So we can conclude that the interaction of locus of
control in these strategies doesn’t affect the escalation of commitment’s
decision.
Penulis: Purnama Sari
Kode Jurnal: jpakuntansidd151122
