PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA UNIT BISNIS DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERATING

., Jessica (2016) PENGARUH SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA UNIT BISNIS DENGAN DESENTRALISASI SEBAGAI VARIABEL MODERATING. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aimed to test whether decentralization able to moderate the relationship between Management and Accounting Systems business unit performance. The population in this study is the head of branch banking firm located in Palembang. Samples in this study is the head of the branch of a bank registered in www.alamatbank.com. Samples were determined using purposive sampling method. The research sample is obtained by 47 banks. Hypothesis testing was conducted by MRA (Moderated Regression Analysis) with the help of IBM program SPSS 21. Results show the first hypothesis (H1) who stated decentralization able to moderate positive relationship between Management and Accounting Systems business unit performance declined.

Keywords: Management Accounting System, broadscope, timeliness, aggregation, integration, decentralization, and business unit performance

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Management Accounting System ; broadscope ; timeliness ; aggregation ; integration ; decentralization ; business unit performance
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Chatarinedesi Kurniawati
Date Deposited: 18 May 2022 02:06
Last Modified: 18 May 2022 02:06
URI: https://eprints.ukmc.ac.id/id/eprint/7812

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