PENGARUH DESENTRALISASI DAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL : Studi Empiris Pada BUMD Kota Bandung

    Robithoh Muliati, - (2023) PENGARUH DESENTRALISASI DAN KARAKTERISTIK INFORMASI SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL : Studi Empiris Pada BUMD Kota Bandung. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    This study aims to analyze the effect of decentralization and the characteristics of management accounting system information on managerial performance. This study used a quantitative method using the primary data listed on the questionnaire. The population in this study is the Manager of the BUMD Company in Bandung City. The determination of the research sample used a purposive sampling method and produced a research sample of 60 respondents. Hypothesis testing in this study used multiple linear regression analysis with SPSS software tools. The results of hypothesis testing show that decentralization has an effect on managerial performance, broadscope has an effect on managerial performance, timeliness has an effect on managerial performance, aggregation has an effect on managerial performance, integration has no effect on managerial performance, decentralization and information characteristics of the accounting system have an effect on managerial performance. From the results of testing the hypothesis, these results can fulfill the objectives of this study, namely to determine the effect of decentralization and the characteristics of management accounting system information on managerial performance (Empirical Study on BUMD Bandung City)

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    Official URL: http://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: ID SINTA Dosen Pembimbing: Denny Andriana : 5996554
    Uncontrolled Keywords: Kinerja Manajerial, Desentralisasi, Broadscope, Timeliness, Aggregation dan Integration.
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Robithoh Muliati
    Date Deposited: 01 Mar 2023 03:49
    Last Modified: 01 Mar 2023 03:49
    URI: http://repository.upi.edu/id/eprint/88701

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