ABSTRACT
This research was conducted because many companies have not yet implemented environmentally friendly production systems. This research examined management control systems. This study produced three hypotheses; in this case, hypothesis testing was carried out through the experimental method using sixty-three undergraduate students as respondents who hypothesized using a two-way ANOVA. This test studied commitment in a fixed situation without looking at whether someone is a risk-taker or risk-averse. Companies should implement a system that can increase the commitment of employees, especially managers, as project implementers. This study examined the effect of situational risk perceptions and information on a person’s decision to settle due to difficulty by measuring commitment variables and moderating bonuses.
