The purpose of this study is to determine the Effect of Delegation of Authority on Or- ganizational Performance with Change of Management Accounting System as Intervening Vari- able. This research was conducted at the Manufacturing Company located in Serang District. As the object of his research, the middle manager with 125 questionnaires spread, but the question- naire that can be processed as much as 72 questionnaires (58%). The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 2.0 versions. The results of this study indicate (1) Delegation of authority has a positive effect on Management Accounting System Changes, (2) Changes in Management Accounting System has a positive effect on Organizational Performance, and (3) Delegation of Authority positively af- fects organizational performance.
Published by | Universitas Sultan Ageng Tirtayasa |
Journal Name | Jurnal Riset Akuntansi Terpadu |
Contact Phone | - |
Contact Name | Gerry Ganika |
Contact Email | gega@untirta.ac.id |
Location | Kab. serang, Banten INDONESIA |
Website | JRAT| http://jurnal.untirta.ac.id/index.php/jrat| |
ISSN | ISSN : 1979682x, EISSN : 25287443, DOI : -, |
Core Subject | Economy, |
Meta Subject | Economics, Econometrics & Finance, |
Meta Desc | Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting. |
Penulis | Muttaqin, Galih Fajar |
Publisher Article | Universitas Sultan Ageng Tirtayasa |
Subtitle Article | Jurnal Riset Akuntansi Terpadu Vol 11, No 2 (2018) |
Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
View Article | http://jurnal.untirta.ac.id/in… |
DOI | http://download.garuda.ristekdikti.… |
DOI Number | Full PDF (839.879 KB) |
Download Article [1] | http://jurnal.untirta.ac.id/index.php/JR… |
Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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