Dwipani, Debi (2014) HUBUNGAN DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL MELALUI SISTEM AKUNTANSI MANAJEMEN (Studi Empiris Pada BUMN Yang Bergerak di Bidang Jasa Keuangan dan Asuransi di Wilayah DKI Jakarta). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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HUBUNGAN DESENTRALISASI DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL.PDF - Published Version Restricted to Registered users only until 2014. Download (6MB) |
Abstract
The research aims to examine the relationship between decentralization and perceived uncertainty on manager performance by accounting management system. This research was carried out in BUMN financial services and insurance company in Dki Jakarta, with the object of the research was the financial manager, accounting manager, operational manajer, IT manager, and human resources manager. This research used the method of the survey research with the primary data collection thar used the method purposive sampling, was chosen by 44 respondents as the sample of the research, and the testing of the research hypothesis used Partial Least square (PLS). Result of the research was : (1) A significant positive relationship was observed between decentralization and the extend to which managers use MAS ( scope, aggregation and integration), but have not significant relationship between decentralization and the extend to which managers use MAS (Timeliness). (2) A significant positive relationship was observed between perceived environmental uncertainty and the extend to which managers use MAS ( scope and timeliness), but have not significant relationship between perceived environmental uncertainty and the extend to which managers use MAS (aggregation and integratio). (3) A significant relationship was observed between the extend to which managers use MAS (scope and timeliness) and significant negative relationship the extend to which managers use MAS (integration). Keyword : management accounting system, perceived uncertainty, decentralization, manager performance
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk mengetahui apakah desentralisasi dan ketidakpastian lingkungan berhubungan dengan kinerja manajerial melalui sistem akuntansi manajemen. Penelitian ini dilaksanakan di 22 Perusahaan BUMN di bidang jasa keuangan dan asuransi di DKI Jakarta, dengan objek penelitian adalah manajer keuangan, manajer akuntansi, manajer operasional, manajer teknologi informasi dan manajer SDM. Penelitian ini menggunakan penelitian survei dengan pengumpulan data prmer yang menggunakan kuesioner. Pemilihan sample yang diuji dalam penelitian ini menggunakan metode pusposive sampling, terpilih 44 responden sebagai sample penelitian. Pengujian hipotesis penelitian menggunakan Partial Least Square (PLS). hasil dari penelitian ini adalah (1) Desentralisasi memiliki hubungan hubungan siginifikan terhadap manajer yang menggunakan SAM (scope, aggregation, dan integration), namun tredapat hubungan tidak signifikan antara desentralisasi dengan manajer yang menggunakan SAM (timeliness). (2) Terdapat hubungan yang positif signifikan terhadapmanajer yang menggunakan SAM (scope dan timeliness ), namun terdapat hubungan yang tidak signifikan antara ketidakpastian lingkungan dengan manajer yang menggunakan SAM (aggregation dan integration). (3) Terdapat hubungan positif yang sigifikan antara manajer yang menggunakan SAM ( scope, timeliness, dan aggregation), namun terdapat hubungan negatif signifikan antara manajer yang menggunakan SAM (integration) terhadap kinerja manajerial. Kata kunci : sistem akuntansi manajemen, ketidakpastian tugas, desentralisasi, kinerja manajerial. | |||||||||
| Uncontrolled Keywords: | Kata kunci : sistem akuntansi manajemen, ketidakpastian tugas, desentralisasi, kinerja manajerial. Keyword : management accounting system, perceived uncertainty, decentralization, manager performance | |||||||||
| 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: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 25 Oct 2021 04:34 | |||||||||
| Last Modified: | 25 Oct 2021 04:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3326 |
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