AYU SEPTIANI, EKA (2020) HUBUNGAN ANTARA PRAKTIK AKUNTANSI MANAJEMEN DENGAN PERUBAHAN ORGANISASI, DAN KINERJA ORGANISASI PADA PEMERINTAH DAERAH KOTA CILEGON. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Praktik akuntansi manajemen dapat dibedakan menjadi dua yaitu, praktik akuntansi manajemen kontemporer dan praktik akuntansi manajemen tradisional. Penelitian ini bertujuan untuk memberikan wawasan tentang efektivitas praktik akuntansi manajemen yang digunakan di sektor publik, yang bertentangan dengan hipotesis dampak praktik tertentu atau mempertimbangkan keterkaitan antar praktik tersebut, kami menggabungkan penggunaan praktik akuntansi manajemen. Sample penelitian diambil sebanyak 33 Organisasi Perangkat Daerah yang ada di kota Cilegon. Analisis data menggunakan metode purposive sampling yang dihasilkan dari program SEM PLS. Berdasarkan hasil uji hipotesis diketahui bahwa (1) praktik akuntansi manajemen kontemporer berpengaruh positif terhadap kinerja organisasi, (2) praktik akuntansi manajemen tradisional berpengaruh negatif terhadap kinerja organisasi, (3) perubahan organisasi berpengaruh negatif terhadap kinerja organisasi.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Management accounting practices can be divided into two, namely, contemporary management accounting practices and traditional management accounting practices. This study aims to provide insight into the effectiveness of management accounting practices used in the public sector, as opposed to the hypothesis of the impact of certain practices or considering the interrelationships between these practices, we incorporate the use of management accounting practices. Research samples were taken as many as 33 Regional Apparatus Organizational in the city of Cilegon. Data analysis using purposive sampling method resulted from the SEM PLS program. Based on the results of hypothesis testing, it is known that (1) contemporary management accounting practices have a positive effect on organizational performance, (2) traditional management accounting practices have a negative effect on organizational performance, (3) organizational changes have a negative effect on organizational performance. Keywords: management accounting practices, public sector, organizational change, organizational performance | |||||||||
| Uncontrolled Keywords: | Kata kunci : praktik akuntansi manajemen, sektor publik, perubahan organisasi, kinerja organisasi | |||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi | |||||||||
| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 08 Aug 2022 15:09 | |||||||||
| Last Modified: | 08 Aug 2022 15:09 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/15377 |
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