Yuliana, Hana (2015) HUBUNGAN INTENSITAS PERSAINGAN, DELEGASI, PERUBAHAN SISTEM AKUNTANSI MANAJEMEN DAN KINERJA ORGANISASI (Studi Empiris Pada Perusahaan Manufaktur di Kota Cilegon). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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HUBUNGAN INTENSITAS PERSAINGAN, DELEGASI, PERUBAHAN, SISTEM AKUNTANSI MANAJEMEN DAN KINERJA ORGA2.pdf - Published Version Restricted to Registered users only until 2015. Download (5MB) |
Abstract
This study examined the relations The Relations Intensity Competition, Delegation, Management Accounting System Changes and Organization Performance. This study uses a manufacturing company located in Cilegon. as the research object 10 manufacturing companies serve as a sample with 50 questionnaires distributed, but questionnaires can be used as many as 40 questionnaires. The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 1.10 versions. The results of this study expressed the intensity competition is positively and significantly associated whit the delegation means H1 is accepted, delegation positively and significantly related to organizational performance means H2 is accepted, the intensity competition significantly related to change management accounting system means H3 is accepted, change management accounting systems positively and significantly related to organizational performance means H4 is accepted, intensity of competition positively and significantly related to organizational performance means H5 accepted. For further research is expected to add a variable external factors (the power of information technology, organizational culture and economic power) and add another respondent. Further research is also expected to develop a research of various other business entities, sector banking, hospitality, service, commercial and state-owned enterprises (SOEs). Keywords: Contingency Theory, Intensity Competition, Delegation, Management Accounting Systems Change, Organizational Performance
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini menguji hubungan intensitas persaingan, delegasi, perubahan sistem akuntansi manajemen dan kinerja organisasi. Penelitian ini dilakukan di perusahaan manufaktur yang berada di Kota Cilegon, sebagai obyek penelitiannya. 10 perusahaan manufaktur dijadikan sebagai sample dengan 50 kuesioner yang disebar, tetapi kuesioner yang dapat diolah sebanyak 40 kuesioner. Pertanyaan-pertanyaan kuesioner diukur dengan skala 1-5. Data dianalisis dengan menggunakan metode SEM (Structural Equation Model) melalui program SmartPLS (Partial Least Square) versi 1.10. Hasil dari penelitian ini menyatakan intensitas persaingan berhubungan positif dan signifikan dengan delegasi artinya H1 diterima, delegasi berhubungan positif dan signifikan terhadap kinerja organisasi artinya H2 diterima, intensitas persaingan berhubungan positif dan signifikan terhadap perubahan sistem akuntansi manajemen artinya H3 diterima, perubahan sistem akuntansi manajemen berhubungan positif dan signifikan terhadap kinerja organisasi artinya H4 diterima, intensitas persaingan berhubungan positif dan signifikan terhadap kinerja organisasi artinya H5 diterima. Bagi penelitian selanjutnya diharapkan dapat menambahkan variabel faktor eksternal lainnya seperti (kekuatan teknologi informasi, budaya organisasi dan kekuatan ekonomi) dimana dari ketiga variabeI tersebut dapat mempengaruhi kinerja organisasi dan menambah responden. Peneliti selanjutnya juga diharapkan dapat mengembangkan penelitian dari berbagai entitas bisnis lainnya, seperti sektor perbankan, perhotelan, jasa, dagang maupun BUMN. Kata Kunci : Teori Kontijensi, Intensitas Persaingan, Delegasi, Perubahan Sistem Akuntansi Manajemen, Kinerja Organisasi. | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Teori Kontijensi, Intensitas Persaingan, Delegasi, Perubahan Sistem Akuntansi Manajemen, Kinerja Organisasi. Keywords: Contingency Theory, Intensity Competition, Delegation, Management Accounting Systems Change, Organizational 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/3340 |
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