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) |
---|---|
Creators: | Creators NIM Email ORCID Limnandjaja, Fanni Martha NIM00000027376 UNSPECIFIED UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Karundeng, Frandy UNSPECIFIED UNSPECIFIED Thesis advisor Chrisdianto, Chrisdianto UNSPECIFIED UNSPECIFIED |
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 |
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 |