MENGGABUNGKAN COMPETING VALUES FRAMEWORK DAN KETERBUKAAN INFORMASI PERUSAHAAN UNTUK MENILAI KEEFEKTIFAN ORGANISASIONAL

Abstract

The issue of organizational effectiveness has been one of the most important research subjects since
the early development of organizational theory. One model widely known in the study of organizational
effectiveness is competing values framework. Besides that, it is also known that annual report provides
information to the stakeholders. In order to evaluate organizational effectiveness, this paper discusses
that corporate disclosure could serve as data source to measure many criteria of competing values framework. Apparently, this corporate disclosure based competing values framework is appropriate
for both of the early and the end of organization life cycle. The quantity and quality of disclosures also determine the success of its implementation