SISTEM AKUNTANSI MANAJEMEN, MANAJEMEN RISIKO PERUSAHAAN, KOMPENSASI DAN KINERJA ORGANISASI PADA PERUSAHAAN PERBANKAN
| Main Author: | Yuliana, Irma |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/10613/1/SISTEM%20AKUNTANSI%20MANAJEMEN%2C%20MANAJEMEN%20RISIKO%20PERUSAHAAN%2C%20KOMPENSASI%20DAN.PDF https://eprints.untirta.ac.id/10613/ |
Daftar Isi:
- The purpose of this study was to examine the effect of management accounting system (MAS) and compensation on organizational performance of banks using a case study method focused on PT Bank X (Persero) Tbk as an object of the reasearch, this study also considering enterprise risk management (ERM) as moderating variable in order to strengthen the MAS effect on organizational Performance. Samples were collected using total sampling method. The data of this study were obtained from 47 questionnaires that sent to PT Bank X (Persero) Tbk . Of the 47 questionnaires distributed, the number of questionnaires returned and can be processed was 35 questionnaires. The data were processed using the multiple regression analysis and moderated regression analysis Statistical Package For Social Science (SPSS) version 20.0 The results of this study indicate that management accounting system and compensation has a significant positive impact on organizational performance while enterprise risk management weaken the effect of management accounting system on organizational performance.