PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMAN (SIAM) TERHADAP KINERJA MANAJER DENGAN INTENSITAS KOMPETISI PASAR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perbankan di Bandar Lampung dan Kota Metro)

Andri Astuti, 1221031023 (2015) PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMAN (SIAM) TERHADAP KINERJA MANAJER DENGAN INTENSITAS KOMPETISI PASAR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perbankan di Bandar Lampung dan Kota Metro). Masters thesis, Univeristas Lampung.

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Abstract

ABSTRAK PENGARUH KARAKTERISTIK SISTEM INFORMASI AKUNTANSI MANAJEMAN (SIAM) TERHADAP KINERJA MANAJER DENGAN INTENSITAS KOMPETISI PASAR SEBAGAI VARIABEL MODERATING (Studi Empiris Pada Perbankan di Bandar Lampung dan Kota Metro) Oleh Andri Astuti Penelitian ini bertujuan untuk menganalisis secara empiris Pengaruh Karakteristik Sistem Informasi Akuntansi Manageman (SIAM) terhadap kinerja manager dan intensitas kompetisi pasar sebagai variabel moderating. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari penyebaran kuisoner sebanyak 56 responden, dengan teknik pengambilan sampel jugdgment sampling dan purposive sampling. Hipotesis dalam penelitian ini diuji dengan alat analisis regresi linear berganda menggunakan smat partial least square (Smat PLS). Hasil penelitian menunjukkan bahwa secara simultan variabel SIAM karakteristik broad scope, SIAM karakteristik integration dan intensitas kompetisi pasar berpengaruh positif dan signifikan terhadap kinerja manager. Keywords: Broads scope, Aggregation, Integration, Timeliness, Kinerja Manager, Intensitas Kompetisi Pasar. ABSTRACT CHARACTERISTICS OF THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS MANAGEMENT (SIAM) THE PERFORMANCE MANAGER MARKET COMPETITION WITH INTENSITY AS MODERATING VARIABLE (Empirical Study On Banking in Bandar Lampung City & Metro City) By Andri Astuti This study aims to analyze empirically Effect Characteristics of Accounting Information Systems Manageman (SIAM) on the performance of the manager and the intensity of market competition as a moderating variable. The data used in this research is primary data obtained from the questionnaire deployment as much as 56 respondents, the sampling technique are jugdgment the technique sampling of this analyze are judgment sampling and purposive sampling. The hypothesis in this study was tested by means of multiple linear regression analysis using smat partial least square (PLS Smat) The results showed that simultaneous variable characteristics of broad scope SIAM, SIAM integration characteristics and intensity of market competition and the significant of positive effect on the performance of managers. Keywords: Broads scope, Aggregation, Integration, Timeliness, Performance Manager, Market Competition Intensity.

Item Type: Thesis (Masters)
Subjects: A General Works = Karya Karya Umum
H Ilmu Sosial = Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: 1391595 . Digilib
Date Deposited: 04 May 2015 03:36
Last Modified: 03 Nov 2015 07:23
URI: http://digilib.unila.ac.id/id/eprint/9667

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