The organization structure was measured using three dimensions:
formalization, decentralization, and specialization. Control system was defined by using
typology of control of Simons (1994 and 2000) including belief system, boundary
system, diagnostic control system, and interactive control system. The company size
followed the measure used by Mahoney and Robert (2007) with the argument that total
asset is “money machine” to generate sales and income. Type of company was
measured using dummy variable. The measure of 1 is for state-owned company and
while 0 is for non-state-owned company.
Unit of analysis in this study is Indonesian managers. Population of this study is
all Indonesian managers working in the Jakarta stock exchange’s listed companies and
in state-owned companies.