Nuraisiah, Rohaelis (2016) PENGARUH INTENSITAS PERSAINGAN, DELEGASI WEWENANG, STRATEGI, PERUBAHAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA ORGANISASI. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH INTENSITAS PERSAINGAN, DELEGASI WEWENANG, STRATEGI, PERUBAHAN SISTEM AKUNTANSI MANAJEMEN.PDF - Published Version Restricted to Registered users only Download (11MB) |
Abstract
This study examined the correlation between competition intensity, delegation, strategy, management accounting system changes, and organizational performance. This study took a manufacturing company located in Banten Province as the object of research. The number of samples in this study were 72 respondents. Data were analyzed by using SEM (Structural Equation Model) through the program SmartPLS (Partial Least Square) version 1.0. The results of this study states the intensity of competition has positive influence on the delegation of authority. The intensity of competition has positive influence on changes in management accounting system. The intensity of competition has positive influence on organizational performance. Delegation of authority has positive influence on changes in management accounting system. Delegation of authority has positive influence on organizational performance. Changes in accounting management system has positive effects on organizational performance. The intensity of competition has positive influence on strategy. Strategy has positive influence on organizational performance. Manufacturing companies are expected to be used as a tool for evaluation and improvement of performance. Further research is expected to add external factors variable (information technology, organizational culture, etc.) and add to more respondents. Researchers are also expected to develop further research of various other business entities, such as the banking, hotel, service, commercial or state enterprise. Scope of the research is the sampling object.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini menguji pengaruh intensitas persaingan, delegasi, strategi, perubahan sistem akuntansi manajemen, dan kinerja organisasi. Penelitian ini menggunakan perusahaan manufaktur yang berada di Provinsi Banten sebagai obyek penelitiannya. Jumlah sampel dalam penelitian ini sebanyak 72 responden. Data dianalisis dengan menggunakan metode SEM (Structural Equation Model) melalui program SmartPLS (Partial Least Square) versi 1.0. Hasil dari penelitian ini menyatakan intensitas persaingan berpengaruh positif terhadap delegasi wewenang. Intensitas persaingan berpengaruh positif terhadap perubahan sistem akuntansi manajemen. Intensitas persaingan berpengaruh positif terhadap kinerja organisasi. Delegasi wewenang berpengaruh positif terhadap perubahan sistem akuntansi manajemen. Delegasi wewenang berpengaruh positif terhadap kinerja organisasi. Perubahan sistem akuntansi manajemen berpengaruh positif terhadap kinerja organisasi. Intensitas persaingan berpengaruh positif terhadap strategi. Strategi berpengaruh positif terhadap kinerja organisasi. Bagi perusahaan manufaktur diharapkan dapat digunakan sebagai sarana untuk evaluasi dan peningkatan kinerja. Bagi penelitian selanjutnya diharapkan dapat menambahkan variabel faktor eksternal (teknologi informasi, budaya organisasi, dll) dan menambah responden. Peneliti selanjutnya juga diharapkan dapat mengembangkan penelitian dari berbagai entitas bisnis lainnya, seperti sektor perbankan, perhotelan, jasa, dagang maupun BUMN. Keterbatasan penelitian adalah ruang lingkup pengambilan sampel | |||||||||
| Uncontrolled Keywords: | Intensity of Competition, delegation, Strategy, Changes in Accounting System Management, Organizational Performance Intensitas Persaingan, Delegasi, Stragtegi, Perubahan Sistem Akuntansi Manajemen, Kinerja Organisasi | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 30 Mar 2022 12:05 | |||||||||
| Last Modified: | 30 Mar 2022 12:05 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/11109 |
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