Ega Wibisono, Reza (2024) PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI KERJA SEBAGAI VARIABEL MODERASI (Studi Empiris Pada Perusahaan Manufaktur di Kota Cilegon). S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The aim of this study is to find out and analyze the influence of responsibility accounting and organizational commitment on managerial performance with work motivation as a moderation variable. This study used a quantitative method, and the data collection technique was a questionnaire. The sampling method in this study used a purposive sampling technique on 88 respondents who were managers from various manufacturing companies in Cilegon City. The data analysis technique used was multiple moderation analysis processed using SPSS 26.0 software. The results of the study showed that responsibility accounting has an influence on managerial performance through the T-test with a Tcount of 4.795, which means ≥ Ttable of 1.66320. Organizational commitment has an influence on managerial performance with a Tcount of 4.899, which means ≥ Ttable of 1.66320. Work motivation is able to strengthen the influence of responsibility accounting on managerial performance in this study, which can be seen from Adjusted R Square, in which before being moderated, it had a score of 0.659, and after being moderated, it had a score of 0.719. Moreover, work motivation is able to strengthen the influence of organizational commitment on managerial performance in this study, which can be seen from Adjusted R Square, in which before being moderated, it had a score of 0.662, and after being moderated, it had a score of 0.733.
Item Type: | Thesis (S1) | |||||||||
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Additional Information: | Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh akuntansi pertanggungjawaban dan komitmen organisasi terhadap kinerja manajerial dengan motivasi kerja sebagai variabel moderasi. Penelitian ini menggunakan metode penelitian kuantitatif dengan teknik pengumpulan data berupa kuesioner. Metode pengambilan sampel pada penelitian ini menggunakan metode teknik purposive sampling terhadap 88 responden yang merupakan para manajer dari berbagai perusahaan manufaktur di Kota Cilegon. Teknik analisis data yang digunakan menggunakan analisis moderasi berganda yang diolah dengan software SPSS 26.0. Hasil penelitian ini menunjukkan bahwa akuntansi pertanggungjawaban memiliki pengaruh terhadap kinerja manajerial melalui uji T dengan nilai sebesar Thitung sebesar 4,795 yang berarti ≥ Ttabel sebesar 1,66320, komitmen organisasi memiliki pengaruh terhadap kinerja manajerial dengan Thitung sebesar 4,899 yang berarti ≥ Ttabel sebesar 1,66320, motivasi kerja mampu memperkuat pengaruh akuntansi pertanggungjawaban terhadap kinerja manajerial pada penelitian ini dapat dilihat dari Adjusted R Square sebelum dimoderasi sebesar 0,659 setelah dimoderasi menghasilkan nilai sebesar 0,719, dan motivasi kerja mampu memperkuat pengaruh komitmen organisasi terhadap kinerja manajerial pada penelitian ini Adjusted R Square variabel komitmen organisasi terhadap kinerja manajerial sebelum dimoderasi sebesar 0,662 dan setelah dimoderasi menghasilkan nilai sebesar 0,733. | |||||||||
Uncontrolled Keywords: | Responsibility Accounting, Organizational Commitment, Work Motivation, Managerial Performance Akuntansi Pertanggungjawaban, Komitmen Organisasi, Motivasi Kerja, Kinerja Manajerial | |||||||||
Subjects: | Communication > Science Journalism | |||||||||
Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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Depositing User: | Reza Ega Wibisono | |||||||||
Date Deposited: | 13 Aug 2024 10:04 | |||||||||
Last Modified: | 13 Aug 2024 10:04 | |||||||||
URI: | http://eprints.untirta.ac.id/id/eprint/39863 |
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