Limnandjaja, Fanni Martha (2019) Pengaruh gaya kepemimpinan dan budaya organisasi terhadap intensitas peran akuntan manajemen dengan sistem reward sebagai variabel moderasi. Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Keberhasilan suatu perusahaan tidak hanya ditentukan oleh faktor eksternal seperti profit yang didapatkan oleh perusahaan, melainkan juga ditentukan oleh faktor internal perusahaan seperti gaya kepemimpinan dan budaya organisasi yang diterapkan dalam perusahaan. Selain gaya kepemimpinan dan budaya organisasi, adanya sistem reward turut membantu dalam pelaksanaan pencapaian tujuan perusahaan. Adanya sistem reward dapat mendorong kinerja karyawan menjadi lebih produktif, terutama karyawan pada bagian akuntan manajemen. Akuntan manajemen merupakan divisi penting dalam perusahaan karena, informasi keuangan perusahaan dibuat dan dipertanggungjawabkan akuntan manajemen. Informasi keuangan yang diberikan oleh akuntan manajemen turut berperan dalam proses pengambilan keputusan manajerial di perusahaan. Penelitian ini dilakukan untuk mengetahui seberapa sering dan berperankah akuntan manajemen dalam proses pengambilan keputusan manajerial di perusahaan. Penelitian ini dilakukan dengan penyebaran kuesioner kepada 100 responden yang terdiri dari akuntan manajemen. Penyebaran kuesioner dilakukan dengan metode purposive sampling. Terlepas dari pembahasan pada umumnya, hasil yang diperoleh dalam penelitian ini yaitu gaya kepemimpinan dan sistem reward tidak berpengaruh terhadap intensitas peran akuntan manajemen dalam proses pengambilan keputusan manajerial di perusahaan, serta adanya sistem reward tidak memoderasi pengaruh dari gaya kepemimpinan dan budaya organisasi terhadap intensitas peran akuntan manajemen dalam proses pengambilan keputusan manajerial di perusahaan. Tidak berpengaruhnya gaya kepemimpinan dan sistem reward diakrenakan, hasil dari wawancara menyebutkan bahwa terdapat perusahaan yang belum menerapkan adanya sistem reward, dan terdapat tipe gaya kepemimpinan otokrasi dalam perusahaan / The success of a company is not only determined by external factors such as profits earned by the company, it is also accepted by the company's internal factors such as the leadership style and organizational culture applied in the company. In addition to leadership style and organizational culture, the reward system helps in achieving company goals. The existence of an award system can encourage the performance of employees to be more productive, especially for employees in the management accountant. Management accountant is an important division in the company because, the company's financial information is made and accountable by management accountants. Financial information provided by management accountants that are approved in the managerial decision making process in the company. In this study, it was conducted to study the often and structured decisions of management accountants in the process of managerial decision making in the company. To support this, the study was conducted by distributing questionnaires to 100 respondents consisting of management accountants. The distribution of the questionnaire was carried out by purposive sampling method. Related to the discussion in general, the results obtained in this study, namely leadership style and organizational culture do not support the competence of management accountants in managerial decision making processes in companies, and the reward system doesn’t moderate the influence of leadership style and organizational culture on the role of management accountants in the process managerial decision making in the company
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | gaya kepemimpinan; budaya organisasi; sistem reward; akuntan manajemen; leadership style; organizational culture; reward system; management accountant | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 23 May 2022 01:07 | ||||||||||||
Last Modified: | 23 May 2022 01:07 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47425 |
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