Nabila Putriani, Nurzihan (2024) Pengaruh Karakteristik Sistem Informasi Akuntansi Manajemen, Teknologi Informasi dan Desentralisasi dengan Budaya Organisasi sebagai Variabel Moderating pada Perusahaan Manufaktu yang berada pada Kawasan Industry Estate Kota Cilegon. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
This study aims to determine the influence of the characteristics of management accounting information systems, information technology, and decentralization on managerial performance moderated by organizational culture. The study was conducted at manufacturing companies in the Cilegon industrial estate area with a sample of 17 companies. The data used in this study are primary data. The results of the study indicate that (1) the characteristics of management accounting information systems have a positive effect on managerial performance. (2) Information technology has a positive effect on managerial performance. (3) decentralization has a positive effect on managerial performance. (4) organizational culture is able to moderate the influence of the characteristics of management accounting information systems on managerial performance. (5) organizational culture is unable to moderate the influence of information technology on managerial performance. (6) organizational culture can moderate and weaken the relationship between decentralization and managerial performance.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik sistem informasi akuntansi manajemen, teknologi informasi, dan desentralisasi terhadap kinerja manajerial yang dimoderasi oleh budaya organisasi. Penelitian dilakukan pada perusahaan manufaktur pada Kawasan industry estate cilegon dengan jumlah sampel 17 perusahaan. Data yang digunakan dalam penelitian ini adalah data primer. Hasil penelitian menunjukkan bahwa (1) karakteristik sistem informasi akuntansi manajemen berpengaruh positif terhadap kinerja manajerial. (2) Teknologi Informasi berpengaruh positif terhadap kinerja manajerial. (3) desentralisasi berpengaruh positif terhadap kinerja manajerial. (4) budaya organisasi mampu memoderasi pengaruh dari karakteristik sistem informasi akuntansi manajemen terhadap kinerja manajerial. (5) budaya organisasi tidak mampu memoderasi pengaruh teknologi informasi terhadap kinerja manajerial. (6) budaya organisasi dapat memoderasi memperlemah hubungan antara desentralisasi terhadap kinerja manajerial. | ||||||
| Uncontrolled Keywords: | characteristics of management information systems, information technology, decentralization, managerial performance, organizational culture karakteristik sistem informasi manajemen, teknologi informasi, desentralisasi, kinerja manajerial, budaya organisasi | ||||||
| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5601 Accounting |
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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: | Nurzihan Nabila Putriani | ||||||
| Date Deposited: | 05 Mar 2025 01:49 | ||||||
| Last Modified: | 05 Mar 2025 01:49 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/47570 |
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