QUDSIA, FAZA AZKA (2015) PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA ORGANISASI (Studi Pada Bank Perkreditan Rakyat Kabupaten Sleman). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
ABSTRAK
Penelitian ini bertujuan untuk menguji pengaruh sistem pengendalian
manajemen (SPM) terhadap kinerja organisasi pada Bank Perkreditan Rakyat
Kabupaten Sleman. Variabel SPM menggunakan Lever’s Of control (LOC) yang
diperkenalkan Simon (1995), yang terdiri dari sistem keyakinan (beliefs system),
sistem batasan (boundary system), sistem pengendalian diagnostik (diagnostik
control system), dan sistem pengendalian interaktif (interactive control system).
Pengumpulan data menggunakan instrumen penelitian berupa kuesioner. Analisis
data menggunakan analisis regresi liner berganda. Hasil penelitian menunjukan
bahwa SPM berdasarkan sistem keyakinan (beliefs System) berpengaruh terhadap
kinerja organisasi, sedangkan sistem batasan (boundary system), sistem
pengendalian diagnostik (diagnostik control system), dan sistem pengendalin
interaktif (interkatif control system) tidak berpengaruh terhadap kinerja
organisasi.
Kata kunci: Sistem Pengendalian Manajemen, Levers of control, kinerja organisasi
ABSTRACT
This study aimed to examine the effect of management control system
(MCS) against the performance of the organization in Rural Bank Sleman.
Variable SPM uses Lever's Of Control (LOC) that diperenalkan Simon (1995),
which consists of a system of beliefs (beliefs system), system boundaries
(boundary system), control system diagnostics (diagnostic control system), and a
control system interactive (interactive control system ). Data collection using
research instruments such as questionnaires. Analysi s of data using multiple
linear regression analysis. The results showed that the SPM based system of
beliefs (beliefs System) effect on the performance of the organization, while the
system boundaries (boundary system), control system diagnostics (diagnost ic
control system), and interactive pengendalin system (interkatif control system)
does not affect the organization's performance.
Keywords: Management Control Systems, levers of control, organizational
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > HG Finance |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Ratna Sufiatin |
| Date Deposited: | 30 Jun 2016 07:28 |
| Last Modified: | 30 Jun 2016 07:28 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/4669 |
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