JAYADI, ASEP (2020) PENGARUH PARTISIPASI ANGGARAN DAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada PT. PLN (Persero) UP2D Jawa Barat). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRACT This study is intended to empirically examine the effect of participation in budgeting and accountability accounting on managerial performance at PT. PLN (Persero) UP2D West Java in Bandung. This study uses a survey method with a questionnaire. With the number of respondents 81 respondents. Data were tested using descriptive statistics, validity and reliability tests, classic assumption tests, multiple linear regression tests, and hypothesis testing using SPSS version 23.0. The results of this study indicate that budgetary participation and responsibility accounting affect managerial performance partially and simultaneously. Keywords: budgetary participation, responsibility accounting, managerial performance ABSTRAK Penelitian ini dimaksudkan untuk menguji secara empiris pengaruh partisipasi penyusunan anggaran dan akuntansi pertanggungjawaban terhadap kinerja manajerial pada PT. PLN (Persero) UP2D Jawa Barat di Bandung. Penelitian ini menggunakan metode survei dengan kuesioner. Dengan jumlah responden 81 responden. Data diuji menggunakan statistik deskriptif, uji validitas dan reliabilitas, uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis dengan menggunakan SPSS versi 23.0. Hasil penelitian ini menunjukkan bahwa partisipasi anggaran dan akuntansi pertanggungjawaban berpengaruh terhadap kinerja manajerial secara parsial dan simultan. Kata kunci: partisipasi anggaran, akuntansi pertanggungjawaban, kinerja manajerial
Item Type: | Thesis (S1) |
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Call Number CD: | FE/AK 20 015 |
NIM/NIDN Creators: | 43217320014 |
Uncontrolled Keywords: | Kata kunci: partisipasi anggaran, akuntansi pertanggungjawaban, kinerja manajerial |
Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
Depositing User: | siti maisyaroh |
Date Deposited: | 01 Aug 2022 05:03 |
Last Modified: | 01 Aug 2022 05:03 |
URI: | http://repository.mercubuana.ac.id/id/eprint/66529 |
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