PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL

Nurfauziah, Dini (2016) PENGARUH SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA MANAJERIAL. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal (SPI) terhadap kinerja manajerial pada Perusahaan Daerah (PD) Kebersihan dan Perusahaan Daerah (PD) Pasar Bermartabat Kota Bandung. Jenis Penelitian ini digolongkan pada penelitian deskriptif verifikatif dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah PD. Kebersihan dan PD. Pasar Bermartabat Kota Bandung. Pemilihan sampel dengan metode sampel jenuh. Data yang digunakan dalam penelitian ini adalah berupa data primer. Teknik pengumpulan data dengan teknik survey dengan menyebarkan kuesioner kepada masing-masing komisaris dan bagian SPI Perusahaan Daerah Kebersihan dan Perusahaan daerah Pasar Bermartabat. Metode analisis yang digunakan adalah analisis regresi sederhana dengan bantuan software SPSS for windows v20, Setelah sebelumnya dilakukan uji normalitas. Hasil penelitian menunjukkan terdapat pengaruh antara sistem pengendalian internal yang signifikan dengan arah negatif terhadap kinerja manajerial. Hasil penelitian juga menunjukkan bahwa sistem pengendalian internal pada PD. Kebersihan dan PD. Pasar Bermartabat cukup baik, sedangkan untuk kinerja manajerialnya sangat baik. ; This study aims at determining the effect of the internal control system (SPI) upon managerial performance at the Regional Company/ Perusahaan Daerah (PD) Kebersihan and (PD) Pasar Bermartabat Bandung city. The type of this research is categorized as a verificative descriptive research with quantitative approach. In this study, the populations are taken from the PD. Kebersihan and PD. Pasar Bermartabat Bandung city. Then, the method of sample selection applied in this study is the saturated samples. Furthermore, the data for the research would be in the form of primary data. In this study, survey was used and preferred as a technique in the process of collecting data. This survey was used by distributing questionnaires to each commissioner and part of the Internal Supervisory Unit of PD. Kebersihan and PD. Pasar Bermartabat. In analyzing the collected data, simple regression method was applied as well as the involvement of SPSS for Windows version 20 after previously the normality test done. Therefore, the results showed that there was a significant influence between the internal control system and a negative trend towards managerial performance. In addition, the results also showed that the internal control system in PD. Kebersihan and PD. Pasar Bermartabat is considered good, while in its managerial performance, it reached satisfactory levels.

Item Type: Skripsi Tesis Atau Disertasi (S1)
Additional Information: No. Panggil : S PEA NUR p-2016; Pembimbing : Budi S. Purnomo
Uncontrolled Keywords: Sistem Pengendalian Internal, Kinerja Manajerial, Internal Control Systems, Managerial Performance.
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Mr mhsinf 2017
Date Deposited: 25 Jul 2017 03:27
Last Modified: 25 Jul 2017 03:27
URI: http://repository.upi.edu/id/eprint/24090

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