This is an outdated version published on 2017-12-15. Read the most recent version.

PENGARUH KARAKTERISTIK SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL DENGAN DESENTRALISASI DAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI

(SURVEI PADA PERUSAHAAN MANUFAKTUR DI KOTA JAMBI)

DOI:

https://doi.org/10.22437/jssh.v1i2.4297

Keywords:

Sistem Akuntansi Manajemen, Kinerja Manajerial, Desentralisasi, Locus of Control.

Abstract

Tujuan penelitian ini adalah untuk menguji pengaruh Karakteristik sistem akuntansi manajemen terhadap Kinerja Manajerial dengan Desentralisasi dan Locus of Control sebagai variabel pemoderasi. Variabel pemoderasi adalah variabel yang memperlemah atau memperkuat hubungan lansugn antara variabel independen dengan variabel dependen. Penelitian ini dilakukan dengan metode survei pada perusahaan manufaktur yang ada di Kota Jambi. Metode survei yang digunakan adalah dengan memberikan kueioner kepada perusahaan manufaktur yang ada di Kota Jambi tersebut. Hasil kuesioner tersebut akan dianalisis menggunakan analisis regresi linier sederhana dan uji nilai selisih untuk variabel pemoderasi dengan bantuan komputer melalui program SPSS 19.00 for window.

Downloads

Download data is not yet available.

Downloads

Published

2017-12-15

Versions

Issue

Vol. 1 No. 2 (2017): Jurnal Sains Sosio Humaniora

Section

Articles

License

The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.  Authors retain all their rights to the published works, such as (but not limited to) the following rights;
  • Copyright and other proprietary rights relating to the article, such as patent rights,
  • The right to use the substance of the article in own future works, including lectures and books,
  • The right to reproduce the article for own purposes,
  • The right to self-archive the article (please read out deposit policy),
  • The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this jurnal sains sosio humaniora.