Farhan, Aulia (2023) PENGARUH DESENTRALISASI, STRATEGI BISNIS DAN PEMANFAATAN INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Industri Perhotelan di Provinsi Banten). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to analyze the effect of decentralization on managerial performance in the hotel industry in Banten Province, to analyze the effect of business strategy on managerial performance in the hotel industry in Banten Province, to analyze the effect of utilizing management accounting system information on managerial performance in the hotel industry in Banten Province. The type of research used in this research is a quantitative method which emphasizes its analysis on numerical data (numbers) processed by statistical methods. The research variables used are decentralization, business strategy and utilization of management accounting system information as independent, while managerial performance is the dependent variable. The analytical method used is Structural Equation Modeling (SEM) with Partial Least Square (PLS) with the software analysis tool smartPLS version 3. The results of this study are: 1) Decentralization has no significant effect on managerial performance. 2) Business strategy has a significant effect on managerial performance, and 3) Utilization of management accounting system information has a significant effect on managerial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk menganalisa pengaruh desentralisasi terhadap kinerja manajerial pada industri perhotelan di Provinsi Banten, untuk menganalisa pengaruh strategi bisnis terhadap kinerja manajerial pada industri perhotelan di Provinsi Banten, untuk menganalisa pengaruh pemanfaatan informasi sistem akuntansi manajemen terhadap kinerja manajerial pada industri perhotelan di Provinsi Banten. Jenis penelitian yang digunakan dalam penelitian adalah metode kuantitatif yang menekankan analisisnya pada data-data numerikal (angka) yang diolah dengan metode statistik. Variabel Penelitian yang digunakan yaitu desentralisasi, strategi bisnis dan pemanfaatan informasi sistem akuntansi manajemen sebagai independen, sedangkan kinerja manajerial sebagai variabel dependen. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial Least Square (PLS) dengan alat analisis software smartPLS versi 3. Hasil penelitian ini adalah: 1) Desentralisasi tidak berpengaruh secara signifikan terhadap kinerja manajerial. 2) Strategi bisnis berpengaruh secara signifikan terhadap kinerja manajerial, dan 3) Pemanfaatan informasi system akuntansi manajemen berpengaruh secara signifikan terhadap kinerja manajerial. | |||||||||
| Uncontrolled Keywords: | Decentralization, Business Strategy, Utilization of Management Accounting System Information and Managerial Performance. Desentralisasi, Strategi Bisnis, Pemanfaatan Informasi System Akuntansi Manajemen dan Kinerja Manajerial. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HN Social history and conditions. Social problems. Social reform |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Aulia Farhan | |||||||||
| Date Deposited: | 30 Nov 2023 16:30 | |||||||||
| Last Modified: | 30 Nov 2023 16:30 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31138 |
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