PENGARUH SISTEM AKUNTANSI MANAJEMEN PARTISIPASI ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Hotel Se-Kabupaten Serang)

CHOIROTUNNISA, CHOIROTUNNISA (2025) PENGARUH SISTEM AKUNTANSI MANAJEMEN PARTISIPASI ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA MANAJERIAL (Studi Empiris Pada Hotel Se-Kabupaten Serang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aims to examine the effect of Management Accounting Systems, Budget Participation, and Environmental Uncertainty on Managerial Performance. The sample in this study were 60 respondents with a purposive sampling technique, specifically Middle Managers who have worked in the Hotel Industry in Serang Regency for at least 2 years. This study uses a type of quantitative research with primary data collection based on the results of questionnaires given to respondents. The analysis method was carried out using the Statistical Package for the Social Sciences (SPSS Version 25). The results of this study are: 1) the Management Accounting System has a significant effect on managerial performance, 2) Budget Participation has no significant effect on managerial performance, and 3) Environmental Uncertainty has a significant effect on managerial performance.

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	BASTIAN, ELVIN	196907032003121001
Thesis advisor	FITRIYANI, FARA	198409162008122001

Additional Information:

Penelitian ini bertujuan menguji Pengaruh Sistem Akuntansi Manajemen, Partisipasi Anggaran, dan Ketidakpastian Lingkungan Terhadap Kinerja Manajerial. Sampel dalam penelitian ini adalah 60 responden dengan Teknik pengambilan sampel secara purposive sampling yaitu Middle Manager yang bekerja di Industri Perhotelan Kabupaten Serang minimal 2 tahun. Penelitian ini menggunakan jenis penelitian kuantitatif dengan pengumpulan data primer berdasarkan hasil kuesioner yang diberikan kepada responden. Metode analisis dilakukan dengan menggunakan Statistical Package for the Social Sciences (SPSS VER.25). Hasil penelitian ini adalah 1) Sistem akuntansi manajemen berpengaruh signifikan terhadap kinerja manajerial, 2) Partisipasi Anggaran tidak berpengaruh terhadap kinera manajerial 3) Ketidakpastian Lingkungan berpengaruh signifikan terhadap kinerja manajerial.

Uncontrolled Keywords:

Management Accounting System, Budget Participation, Environmental Uncertainty, Managerial Performance. Sistem Akuntansi Manajemen, Partisipasi Anggaran, Ketidakpastian Lingkungan, dan Kinerja Manajrial

Subjects:

H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Cho rotun nisa

Date Deposited:

10 Sep 2025 07:52

Last Modified:

10 Sep 2025 07:52

URI:

http://eprints.untirta.ac.id/id/eprint/54056

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