relation: https://eprints.untirta.ac.id/49885/
title: Pengaruh Strategis Manajemen Akuntansi dan Akulturasi  Terhadap Kinerja Perusahaan Melalui Integrasi Organisasional  Sebagai Variabel Moderating  (Studi Empiris pada Rumah Sakit Kota dan Kabupaten Tangerang)
creator: Nurizki, Aulia
subject: HF Commerce
subject: HF5601 Accounting
description: The background of this study is rooted in the importance of strategic management  accounting in enhancing operational efficiency and effectiveness. This research  aims to analyze the influence of strategic management accounting and acculturation  on company performance, with organizational integration as a moderating variable  in the context of hospitals. A quantitative method with an associative approach was  employed to examine the relationships among the research variables. Data were  collected through questionnaires distributed to hospital managers and financial  staff. The independent variables in this study are strategic management accounting  and acculturation, while the dependent variable is company performance.  Organizational integration was tested as a moderating variable to determine  whether it strengthens or weakens the relationship between acculturation and  company performance. Data analysis was conducted using Structural Equation  Modeling with the Partial Least Squares (PLS-SEM) approach through SmartPLS  3.0 software. The results show that strategic management accounting has a positive  and significant effect on company performance. Similarly, acculturation has a  positive impact on company performance. Furthermore, organizational integration  was proven to strengthen the relationship between acculturation and company  performance. It can be concluded that adaptive organizational culture management  and effective integration between organizational units are essential factors in  improving hospital performance. This study is expected to contribute both  theoretically and practically to the development of management accounting and  organizational strategy, particularly in the healthcare service sector.
date: 2025
type: Thesis
type: NonPeerReviewed
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/1/Turnitin.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/5/BAB%202.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/6/BAB%203.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/7/BAB%204.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/8/BAB%205.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/9/DAFTAR%20PUSTAKA.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/10/LAMPIRAN.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/22/Aulia%20Nurizki_5552210014_Fulltext.pdf
format: text
language: en
identifier: https://eprints.untirta.ac.id/49885/23/Aulia%20Nurizki_5552210014_01.pdf
identifier:   Nurizki, Aulia  (2025) Pengaruh Strategis Manajemen Akuntansi dan Akulturasi Terhadap Kinerja Perusahaan Melalui Integrasi Organisasional Sebagai Variabel Moderating (Studi Empiris pada Rumah Sakit Kota dan Kabupaten Tangerang).  S1 thesis, Universitas Sultan Ageng Tirtayasa.