PENGARUH GAYA KEPEMIMPINAN DAN KUALITAS SUMBER DAYA MANUSIA (SDM) TERHADAP PENERAPAN ANGGARAN BERBASIS KINERJA (Survei pada program studi di universitas pendidikan indonesia)

Saragih, Relita (2015) PENGARUH GAYA KEPEMIMPINAN DAN KUALITAS SUMBER DAYA MANUSIA (SDM) TERHADAP PENERAPAN ANGGARAN BERBASIS KINERJA (Survei pada program studi di universitas pendidikan indonesia). S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh gaya kepemimpinan dan kualitas sumber daya manusia terhadap penerapan anggaran berbasis kinerja pada program studi di Universitas Pendidikan Indonesia Kampus Bumi Siliwangi. Penelitian ini terdiri dari variabel gaya kepemimpinan, kualitas sumber daya manusia dan penerapan anggaran berbasis kinerja. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis statistik deskriptif analitis dan analisis statistik inferensial dengan penentuan sampel menggunakan teknik probability sampling. Unit analisis dilakukan pada program studi Universitas Pendidikan Indonesia dan unit responden terhadap ketua prodi dan dosen. Variabel independen dalam penelitian ini yaitu gaya kepemimpinan dan kualitas sumber daya manusia dan variabel dependen yaitu penerapan anggaran berbasis kinerja. Dari hasil penelitian diperoleh kesimpulan bahwa : (1) gaya kepemimpinan mempunyai pengaruh positif terhadap penerapan anggaran berbasis kinerja dengan nilai determinasi 8,3%. (2) kualitas sumber daya manusia mempunyai pengaruh positif terhadap penerapan anggaran berbasis kinerja dengan nilai determinasi 11,7%. ---------- Therefore, a research aiming to examine the influence of the leadership style and the quality of the human resource on the application of performance-based budgeting is conducted in Universitas Pendidikan Indonesia Kampus Bumi Siliwangi. The variables of this research are the leadership style, the quality of the human resource and the application of the performance-based budgeting. The method used in this research is the analytic descriptive statistics analysis with probability sampling technic to determine the samples. The unit of analysis performed in departments in Universitas Pendidikan Indonesia and unit of respondent is chairman and the teacher. The independent variables of this research are the leadership style and the quality of the human resource and the dependent variable is the application of the performance-based budgeting. The conclusion of this research is that (1) the leadership style has the positive influence on the application of the performance-based budgeting with determination percentage of 8.3%, (2) the quality of the human-resource has a positive influence on the application of performance-based budgeting with the determination percentage of 11.7%.

Item Type: Skripsi,Tesis,Disertasi (S1)
Additional Information: No. Panggil : S PEA SAR p-2015 ; Pembimbing : I.Aristanti Widyanningsih
Uncontrolled Keywords: Gaya Kepemimpinan, Kualitas Sumber Daya Manusia (SDM), Kinerja, leadership style, quality of human resources
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr. Tri Agung
Date Deposited: 14 Jul 2016 06:07
Last Modified: 14 Jul 2016 06:07
URI: http://repository.upi.edu/id/eprint/20389

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