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.
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Abstract
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.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Latar belakang penelitian ini berakar pada pentingnya strategis manajemen akuntansi dalam meningkatkan efisiensi dan efektivitas operasional.Penelitian ini bertujuan untuk menganalisis pengaruh strategis manajemen akuntansi terhadap kinerja perusahaan dengan integrasi organisasional sebagai variabel moderasi dalam konteks rumah sakit. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif untuk menguji hubungan antara variabel-variabel penelitian. Data dikumpulkan melalui kuesioner yang disebarkan kepada manajer dan staf keuangan rumah sakit. Variabel independen dalam penelitian ini adalah strategics manajemen akuntansi dan akulturasi, sedangkan variabel dependen adalah kinerja perusahaan. Integrasi organisasional diuji sebagai variabel moderasi untuk melihat apakah memperkuat atau memperlemah hubungan antara akulturasi dan kinerja perusahaan. Data dianalisis menggunakan metode Structural Equation Modeling dengan pendekatan Partial Least Squares (PLS-SEM) melalui perangkat lunak SmartPLS 3.0. Hasil penelitian menunjukkan bahwa strategis manajemen akuntansi berpengaruh positif dan signifikan terhadap kinerja perusahaan. Demikian pula, akulturasi memiliki pengaruh positif terhadap kinerja perusahaan. Selain itu, integrasi organisasional terbukti memperkuat hubungan antara akulturasi dan kinerja perusahaan, sehingga dapat disimpulkan bahwa pengelolaan budaya organisasi yang adaptif serta integrasi yang efektif antar bagian organisasi menjadi faktor penting dalam meningkatkan kinerja rumah sakit. Penelitian ini diharapkan dapat memberikan kontribusi teoretis dan praktis dalam pengembangan manajemen akuntansi dan strategis organisasi, khususnya di sektor pelayanan kesehatan. | |||||||||
| Uncontrolled Keywords: | Strategic Management Accounting, Company Performance, Organizational Integration, Hospital, Operational Efficiency. Strategis Manajemen Akuntansi, Kinerja Perusahaan, Integrasi Organisasional, Rumah Sakit, Efisiensi Operasional. | |||||||||
| 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: | Aulia aul Aul | |||||||||
| Date Deposited: | 25 Jun 2025 07:46 | |||||||||
| Last Modified: | 25 Jun 2025 07:46 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/49885 |
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