Pratama, Ahmad Zakia Garda (2025) Pengaruh Sistem Pengendalian Manajemen dan Sistem Informasi Akuntansi Terhadap Kinerja Organisasi dengan Motivasi Kerja sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Manufaktur di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the effect of Management Control Systems and Accounting Information Systems on Organizational Performance with Work Motivation as a Moderating Variable. This research is a quantitative study. The population in this research consists of manufacturing companies located in Banten Province. The respondents are employees involved in managerial activities, with a total of 54 respondents. The sampling technique used is purposive sampling. Primary data were collected through questionnaires. The data analysis method employed is Structural Equation Modelling (SEM) based on Partial Least Squares (PLS) using SmartPLS version 4 The results of this study indicate that: (1) Management Control Systems have a positive effect on Organizational Performance; (2) Accounting Information Systems have a positive effect on Organizational Performance; (3) Work Motivation moderates the effect of Management Control Systems on Organizational Performance; and (4) Work Motivation moderates the effect of Accounting Information Systems on Organizational Performance
Item Type: | Thesis (S1) | ||||||
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Additional Information: | Penelitian ini bertujuan untuk menguji pengaruh Sistem Pengendalian Manajemen dan Sistem Informasi Akuntansi terhadap Kinerja Organisasi dengan Motivasi Kerja sebagai Variabel Moderasi. Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah Perusahaan Manufaktur yang berada di Provinsi Banten. Responden penelitian ini adalah karyawan yang terlibat dalam aktivitas manajerial, dengan jumlah responden sebanyak 54 responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Data primer diperoleh melalui penyebaran kuesioner. Metode analisis data yang digunakan adalah Structural Equation Modelling (SEM) berbasis Partial Least Square (PLS) dengan menggunakan software SmartPLS versi 4 Hasil penelitian menunjukkan bahwa: (1) Sistem Pengendalian Manajemen berpengaruh positif terhadap Kinerja Organisasi; (2) Sistem Informasi Akuntansi berpengaruh positif terhadap Kinerja Organisasi; (3) Motivasi Kerja memoderasi pengaruh Sistem Pengendalian Manajemen terhadap Kinerja Organisasi; dan (4) Motivasi Kerja memoderasi pengaruh Sistem Informasi Akuntansi terhadap Kinerja Organisasi. | ||||||
Uncontrolled Keywords: | Management Control Systems, Accounting Information Systems, Organizational Performance, Work Motivation Sistem Pengendalian Manajemen, Sistem Informasi Akuntansi, Kinerja Organisasi, Motivasi Kerja | ||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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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: | Mr Ahmad Zakia Garda Pratama | ||||||
Date Deposited: | 13 Jun 2025 07:57 | ||||||
Last Modified: | 13 Jun 2025 07:57 | ||||||
URI: | http://eprints.untirta.ac.id/id/eprint/49557 |
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