PENGARUH PENERAPAN SISTEM AKUNTANSI MANAJEMEN DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL

Rizka Dita Pratiwi, - (2018) PENGARUH PENERAPAN SISTEM AKUNTANSI MANAJEMEN DAN DESENTRALISASI TERHADAP KINERJA MANAJERIAL. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Penelitian ini bertujuan untuk mengetahui apakah penerapan sistem akuntansi manajemen berpengaruh positif terhadap kinerja manajerial, dan apakah penerapan desentralisasi berpengaruh positif terhadap kinerja manajerial, serta apakah penerapan sistem akuntansi manajemen dan desentralisasi secara bersama berpengaruh positif terhadap kinerja manajerial. Metode yang digunakan pada penelitian ini adala metode analisis regresi linear berganda untuk melihat pengaruh desentralisasi dan sistem akuntansi manajemen terhadap kinerja manajer pada PDAM Tirtawening Kota Bandung. Hasil analisis yang diperoleh melalui regresi linear berganda hal ini menunjukan bahwa variabel desentralisasi berpengaruh positif terhadap kinerja manjerial sedangkan variabel sistem akuntansi manajemen juga berpengaruh positif terhadap kinerja manjerial. Serta sistem akuntansi manajemen dan desentralisasi secara bersama - sama berpengaruh positif terhadap kinerja manajerial ;--- This study aims to determine whether the application of management accounting system has a positive effect on managerial performance, and whether the implementation of decentralization has a positive effect on managerial performance, and whether the application of management accounting system and decentralization together have a positive effect on managerial performance. The method used in this research is the method of multiple linear regression analysis to see the effect of decentralization and management accounting system on manager performance at PDAM Tirtawening Bandung. The result of analysis obtained through multiple linear regression this shows that the variable of decentralization have positive effect to the manjerial performance while management accounting system variable also have positive effect to the performance of manjerial. As well as management accounting and decentralization systems together have a positive effect on managerial performance.

Item Type: Thesis (S1)
Additional Information: No. Panggil : S PEA RIZ p-2018; Nama Pembimbing : I. Silviana Agustami; NIM : 1100576;
Uncontrolled Keywords: accounting systems, decentralized, managerial performance, Sistem Akuntansi Manajemen, Desentralisasi, Kinerja Manajerial.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
Depositing User: salsabila
Date Deposited: 04 Mar 2020 07:06
Last Modified: 04 Mar 2020 07:06
URI: http://repository.upi.edu/id/eprint/47538

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