FITRIANI NOOR, VERA (2023) PENGARUH PENGENDALIAN INTERNAL DAN SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN KERJA SEBAGAI VARIABEL MODERASI (Studi Empiris di Pemerintahan Kabupaten Pandeglang). Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to analyze the effect of internal control and management control system (MCS) on employee performance with work commitment as a moderating variable (Empirical Study on Pandeglang Regency Government). The research methodology used is a quantitative method, using primary data obtained from the results of distributing questionnaires to respondents. The data analysis technique used is multiple linear regression analysis with PLS software. The results of this study indicate that internal control influences employee performance, management control system (MCS) influences employee performance, work commitment moderates internal control influences employee performance, and work commitment moderates management control system (MCS) influences employee performance.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini bertujuan menganalisa pengaruh pengendalian internal dan sistem pengendalian manajamen terhadap kinerja karyawan dengan komitmen kerja sebagai variabel moderasi (Studi Empiris Pada Pemerintahan Kabupaten Pandeglang). Metodologi penelitian yang digunakan adalah metode kuantitatif, menggunakan data primer yang diperoleh dari hasil penyebaran kuesioner kepada responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan Software PLS. Hasil dari penelitian ini menunjukkan bahwa pengendalian internal berpengaruh terhadap kinerja karyawan, sistem pengendalian manajamen berpengaruh terhadap kinerja karyawan, komitmen kerja yang memoderasi pengendalian internal berpengaruh terhadap kinerja karyawan, dan komitmen kerja yang memoderasi sistem pengendalian manajamen berpengaruh terhadap kinerja karyawan. | |||||||||
| Uncontrolled Keywords: | Internal Control, Management Control System (MCS), Employee Performance, Work Commitment Pengendalian Internal, Sistem Pengendalian Manajamen, Kinerja Karyawan, Komitmen Kerja. | |||||||||
| Subjects: | 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: | Mrs Vera Fitriani Noor | |||||||||
| Date Deposited: | 02 Nov 2023 09:34 | |||||||||
| Last Modified: | 02 Nov 2023 09:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29316 |
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