Pengaruh Pengukuran Kinerja Non Finansial Terhadap Kinerja Manajerial: Motivasi Sebagai Variabel Mediasi (Studi Kasus pada Indomarco Adi Prima Tbk Bandar Lampung)
| Main Author: | HUWAIDA IZZATY, 1311031119 |
|---|---|
| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2019
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/60760/1/ABSTRAK.pdf http://digilib.unila.ac.id/60760/2/SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/60760/3/SKRIPSI%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/60760/ |
Daftar Isi:
- Penelitian ini bertujuan untuk mengetahui: (1) pengaruh Pengukuran Kinerja Non Finansal terhadap Motivasi, (2) pengaruh Motivasi terhadap Kinerja Manajerial, (3) pengaruh Pengukuran Kinerja Non Finansial terhadap Kinerja Manajerial. Supaya mencapai tujuan penelitian, penelitian ini dilakukan dengan meneliti 32 responden di perusahaan Indomarco Adi Prima Tbk yang berlokasi di kota Bandar Lampung. Menurut hasil penelitian, peneliti menganalisis 20 data dari 32 data yang dikembalikan. Berdasarkan hasil perhitungan dengan menggunakan SmartPLS, peneliti menemukan bahwa, Pengukuran Kinerja Non Finansial berpengaruh positif langsung dan tidak langsung terhadap Kinerja Manajerial melalui Motivasi sebagai variabel Mediasi. Penelitian ini memberikan kontribusi yaitu dalam aspek pengembangan literatur akuntansi manajemen khususnya pada pengguna pengukuran kinerja non finansial, motivasi dan kinerja manajerial. Kata Kunci: Kinerja Non Finansial, Motivasi, Kinerja Manajerial abstract This study aims to determine: (1) the effect of Non-Financial Performance Measurement on Motivation, (2) the effect of Motivation on Managerial Performance, (3) the effect of Non-Financial Performance Measurement on Managerial Performance. In order to achieve the research objectives, this research was conducted by examining 32 respondents in the Indomarco Adi Prima Tbk company located in the city of Bandar Lampung. According to the results of the study, researchers analyzed 20 data from 32 data returned. Based on the results of calculations using SmartPLS, researchers found that, Non-Financial Performance Measurement has a direct and indirect positive effect on Managerial Performance through Motivation as a Mediation variable. This research contributes to the aspects of developing the management accounting literature, especially in users of non-financial performance measurements, motivation and managerial performance. Keywords: Non-Financial Performance, Motivation, Managerial Performance