MAYARANTI, GITA (2025) PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, SISTEM INFORMASI AKUNTANSI MANAJEMEN DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL (Studi Empiris pada Perusahaan Garmen di Provinsi Banten). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study aims to examine the influence of responsibility accounting, management accounting information systems, and decentralization. This research is a type of quantitative study, with data collected using a questionnaire distributed to garment companies in Banten Province. The sampling method used is purposive sampling. The analysis method employed is statistical and descriptive, using the Structural Equation Modeling (SEM) tool through Partial Least Square (PLS). Statistics and descriptive methods are used as analytical techniques to explain or provide demographic information of the research respondents. PLS is used to assess the Outer Model or Measurement Model and to evaluate the Inner Model or Structural Model. The results of this study indicate that responsibility accounting, management accounting information systems, and decentralization have a significant positive effect on managerial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh akuntansi pertanggungjawaban, sistem informasi akuntansi manajemen, dan desentralisasi terhadap kinerja manajerial. Penelitian ini merupakan jenis penelitian kuantitatif, data dikumpulkan menggunakan metode kuesioner yang disebar kepada Perusahaan Garmen di Provinsi Banten. Motode yang digunakan adalah purposive sampling dengan Metode analisis yang digunakan adalah statistik dan deskriptif dengan alat analisis Structural Equation Modelling (SEM) melalui Partial Least Square (PLS). Statistik dan deskriptif digunakan sebagai teknik analisis dengan tujuan untuk menjelaskan atau memberikan informasi demografi responden penelitian. PLS digunakan untuk Menilai Outer Model atau Measurement Model dan Menilai Inner Model atau Structural Model. Hasil dari peneltian ini menunjukkan akuntansi pertanggungjawaban, sistem informasi akuntansi manajemen, dan desentralisasi berpengaruh positif signifikan terhadap kinerja manajerial. | |||||||||
| Uncontrolled Keywords: | Information Systems, Decentralization, Managerial Performance. Akuntansi Pertanggungjawaban, Sistem Informasi Akuntansi Manajemen, Desent | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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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: | MRS GITA MAYARANTI | |||||||||
| Date Deposited: | 10 Jul 2025 06:36 | |||||||||
| Last Modified: | 10 Jul 2025 06:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/50642 |
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