| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Wahyuni, Suci Widia |
|
| dc.creator |
Lestari, Rini |
|
| dc.date |
2020-08-25 |
|
| dc.date.accessioned |
2021-03-15T04:01:19Z |
|
| dc.date.available |
2021-03-15T04:01:19Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24123 |
|
| dc.identifier |
10.29313/.v6i2.24123 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/29519 |
|
| dc.description |
Abstract. The phenomenon that occurs is marked by the existence of several BUMN companies, as well as Islamic banks in Indonesia that have poorly performing managerial performance. This is preliminary evidence of this research based on the fact that the increase in managerial performance is determined by the management control system and organizational culture. This study aims to test and provide empirical evidence regarding the influence of management control systems and organizational culture on managerial performance. The research method used is empirical method. with the verification and quantitative methods approach, because there are variables that will be explained and analyzed how much influence these variables have. The data was collected by distributing questionnaires that had been tested for their validity and reliability. This research was conducted at Islamic Commercial Banks in Bandung with a sample size of 30 respondents from operational managers in Islamic banks. Testing date using multiple linear regression analysis. The results showed that the application of management control systems and organizational culture has an effect on managerial performance at Islamic Commercial Banks in Bandung.Keywords :management control systems, organizational culture, managerial performance.Abstrak. Fenomena yang terjadi ditandai dengan adanya beberapa perusahaan BUMN, serta Bank Syariah di Indonesia memiliki kinerja manajerial yang kinerjanya buruk. Hal ini menjadi bukti awalpenelitian ini dilatar belakangi oleh kenyataan bahwa peningkatan kinerja manajerial ditentukan oleh sistem pengendalian manajemen dan budaya organisasi.Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris mengenai pengaruh sistem pengendalian manajemen dan budaya organisasiterhadap kinerja manajerial.Metode penelitian yang digunakan adalah metode empiris dengan pendekatanmetode verifikatif dan kuantitatif, karena ada variabel yang akan dijelaskan dan dianalisa seberapa besar pengaruh dari variabel tersebut. Pengumpulan data dilakukan melalui penyebaran kuesioner yang telah diuji validitas serta reliabilitasnya. Penelitian ini dilakukan pada Bank Umum Syariah di kota Bandung dengan jumlah sampel 30 responden yaitu manajer operasional pada bank umum syariah. Pengujian data menggunakan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa penerapan sistem pengendalian manajemen dan budaya organisasiberpengaruh terhadap kinerja manajerial pada Bank Umum Syariah di Kota Bandung. Kata Kunci :sistem pengendalian manajemen, budaya organisasi, kinerja manajerial. |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/24123/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/downloadSuppFile/24123/4601 |
|
| dc.rights |
Copyright (c) 2020 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 703-707 |
|
| dc.source |
Prosiding Akuntansi; Vol 6, No 2, Prosiding Akuntansi (Agustus, 2020); 703-707 |
|
| dc.source |
2460-6561 |
|
| dc.source |
10.29313/.v6i2 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
sistem pengendalian manajemen, budaya organisasi, kinerja manajerial. |
|
| dc.title |
Pengaruh Penerapan Sistem Pengendalian Manajemen dan Budaya Organisasi terhadap Kinerja Manajerial |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|