Thoriq Athoriq, Muhammad (2024) PENGARUH INFORMASI AKUNTANSI MANAJEMEN DAN PENGAMBILAN KEPUTUSAN MANAJERIAL TERHADAP KINERJA PERUSAHAAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL INTERVENING (Studi Di Perusahaan Manufaktur Di Kabupaten Serang dan Kota Cilegon). S1 thesis, Universitas sultan ageng tirtayasa.
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Abstract
This research aims to determine the influence of management accounting information and managerial decision making on company performance, both directly and indirectly. This research uses a descriptive method with a quantitative approach. The data used is primary data, to collect data using a questionnaire. The sample of manufacturing company employees in Serang Regency and Cilegon City totaled 130 employees. The research results and conclusions of this research in the first hypothesis are that management accounting information has a significant effect on company performance. The second hypothesis is that managerial decision making has a significant effect on company performance. Hypothesis Three: Management accounting information has a significant effect on locus of control. Fourth Hypothesis Managerial decision making has a significant effect on locus of control. Fifth hypothesis: Locus of control has a significant effect on company performance. The sixth hypothesis is that locus of control mediates the influence of Management Accounting Information on company performance. Seventh Hypothesis Locus of control mediates the influence of managerial decision making on company performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh informasi akuntansi manajemen dan pengambilan keputusan manajerial terhadap kinerja perusahaan baik secara langsung maupun tidak langsung. Penelitian ini menggunakan metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data primer, untuk mengumpulkan data menggunakan kuesioner. Adapun sampel karyawan Perusahaan Manufaktur di Kabupaten Serang dan Kota Cilegon yang berjumlah 130 karyawan. Hasil penelitian dan kesimpulan dari penelitian ini pada hipotesis pertama informasi akuntansi manajemen berpengaruh signifikan terhadap kinerja perusahaan. Hipotesis kedua pengambilan keputusan manajerial berpengaruh signifikan terhadap kinerja perusahaan. Hipotesis Ketiga informasi akuntansi manajemen berpengaruh signifikan terhadap locus of control. Hipotesis Keempat keputusan manajerial berpengaruh signifikan terhadap locus of control. Hipotesis kelima Locus of control berpengaruh signifikan terhadap perusahaan. Hipotesis keenam locus of control memediasi pengaruh Informasi Akuntansi Manajemen terhadap kinerja perusahaan. Hipotesis Ketujuh Locus of control memediasi pengaruh pengambilan keputusan manajerial terhadap kinerja perusahaan. | |||||||||
| Uncontrolled Keywords: | Management Accounting Information, Managerial Decision Making, Locus of control and Company performance Informasi Akuntansi Manajemen, Pengambilan Keputusan Manajerial, Locus of control dan kinerja Perusahaan. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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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: | Muhammad Sultan Athoriq | |||||||||
| Date Deposited: | 07 Jun 2024 11:02 | |||||||||
| Last Modified: | 07 Jun 2024 11:02 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/35898 |
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