Sulistiyono, Tri (2015) HUBUNGAN DESENTRALISASI, KETIDAKPASTIAN LINGKUNGAN, STRATEGI BISNIS, SISTEM AKUNTANSI MANAJEMEN, DAN KINERJA MANAJERIAL RUMAH SAKIT DI PROVINSI BANTEN. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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HUBUNGANDESENTRALISASI, KETIDAKPASTIANLINGKUNGAN, STRATEGI BISNIS,SISTEMAKUNTANSI MANAJEMEN,DANKI.pdf - Published Version Restricted to Registered users only until 2015. Download (4MB) |
Abstract
The purpose of this study was to examine the relationship of decentralization, perceived environmental uncertainty, business strategy, management accounting systems, and managerial performance hospitals in the province of Banten. The data used in this study was obtained from the hospital accredited as Banten. Of the 80 questionnaires distributed, the number of questionnaires that can be processed is 48 questionnaire. The data is processed by using Structural Equation Modeling (SEM) using a software program Partial Least Square (PLS). This study used purposive sampling method with a sample of middle and lower managers. The results showed (1) a decentralized organizational structure is positively associated with SAM (2) perceived environmental uncertainty associated positively with SAM (3) business strategy is not positively related to SAM (4) SAM positively related to managerial performance. So that managerial performance indirectly connected with decentralization and environmental uncertainty through SAM. Keywords: Province of Banten, Hospital, Decentralization, Perceived Environmental Uncertainty, Business Strategy, Management Accounting Systems, Managerial Performance
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan dari penelitian ini adalah untuk menguji hubungan desentralisasi, ketidakpastian lingkungan, strategi bisnis, sistem akuntansi manajemen, dan kinerja manajerial rumah sakit di Provinsi Banten. Data yang digunakan dalam penelitian ini diperoleh dari rumah sakit terakreditasi se- Provinsi Banten. Dari 80 kuesioner yang disebarkan, jumlah kuesioner yang dapat diolah adalah 48 kuesioner. Data diolah dengan mengunakan Structural Equation Modeling (SEM) dengan menggunakan program software Partial Least Square (PLS). Penelitian ini menggunakan purposive sampling method dengan sampel middle dan lower manager. Hasil penelitian menunjukan (1) Struktur organisasi desentralisasi berhubungan positif dengan SAM (2) Ketidakpastian lingkungan berhubungan positif dengan SAM (3) Strategi bisnis tidak berhubungan positif dengan SAM (4) SAM berhubungan positif dengan kinerja manajerial. Sehingga kinerja manajerial memiliki hubungan secara tidak langsung dengan desentralisai dan ketidakpastian lingkungan melalui SAM. Kata kunci: Provinsi Banten, Rumah Sakit, Sistem Akuntansi Manajemen, Desentralisasi, Ketidakpastian Lingkungan, Strategi Bisnis, Kinerja Manajerial. | |||||||||
| Uncontrolled Keywords: | Kata kunci: Provinsi Banten, Rumah Sakit, Sistem Akuntansi Manajemen, Desentralisasi, Ketidakpastian Lingkungan, Strategi Bisnis, Kinerja Manajerial. Keywords: Province of Banten, Hospital, Decentralization, Perceived Environmental Uncertainty, Business Strategy, Management Accounting Systems, Managerial 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 04:32 | |||||||||
| Last Modified: | 25 Oct 2021 04:32 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/3369 |
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