PENGARUH AKUNTANSI PERTANGGUNGJAWABAN DAN KOMITMEN ORGANISASI TERHADAP KINERJA KARYAWAN PADA HOTEL TRANSIT SYARIAH MEDAN
Abstract
This research was conducted with the aim of looking at the effect of accountability accounting and organizational commitment on the employee performance of the Hotel Transit Syariah Medan. The population in this study amounted to 32 people consisting of all employees of the Hotel Transit Syariah Medan. The sampling technique of this research is saturated sample.The data collection technique in this research was carried out using a questionnaire distributed to respondents. The analysis technique used in this study is multiple linear regression analysis techniques.
The results of the analysis obtained from this study show that the results of the t test for variable X1 show that responsibility accounting has an effect on employee performance, and for X2, it is found that organizational commitment has no effect on employee performance. For the F test, the results show that the responsibility accounting variables and organizational commitment simultaneously affect the performance of the employees of the Hotel Transit syariah Medan. The amount of the Adjusted R Square coefficient of determination obtained is 96.6%,
Keywords
Full Text:
PDFReferences
Allen, John P. Meyer And Natalie. 1990 . The Measurement And Antecedent Of Affective, Continuance And Normative Commitment To The Organization. Journal Of Occupational Psychology. No. 63. P.1-18
Andriana, Deny.2015. Peranan Akuntansi Pertanggungjawaban Dalam Kinerja Manajer Pusat Pertanggungjawaban (Studi Kasus Pada Produk Manufaktur PT. Pindad (Persero)). Bandung: Universitas Pendidikan Indonesia
Anthony, A., et al. 2001. Management Accounting (2nd edition). New Jersey: Prentice Hall Internasional, Inc
Atkinson, Rajiv D. Banker, Robert S. Kaplan, Mark Young. 2001. Management Accounting Edisi 3. Prentice-Hall, Inc. New Jersey
Hansen, Don. R. and Mowen, Maryanne. M., (2012), Akuntansi Manajerial. Alih bahasa Deny Arnos Kwary .Jakarta: Salemba Empat.
Mulyadi.2007. Akuntansi Manajemen : Konsep, Manfaat dan Rekayasa, Edisi 3, Jakarta : Salemba Empat.
Munandar, Ashar Sunyoto. 2009. Psikologi Industri dan Organisasi. Jakarta: UI-Press
Nuraini, Ariana. 2014. Analisis Pengaruh Komitmen Organisasi Terhadap Kinerja Karyawan (Studi Pada Pegawai Perum Perumnas Jakarta). Semarang: Universitas Diponegoro
Prawironegoro, Darsono dan Purwanti, Ari,.2008. Akuntansi manajemen. Edisi ke-2. Jakarta: Mitra Wacana Media.
Simamora, Henry. 2012. Manajemen Sumber Daya Manusia. Edisi Ke-3. Yogyakarta: Bagian Penerbitan Sekolah Tinggi Ilmu Ekonomi YKPN.
Refbacks
- There are currently no refbacks.
Indexing:
Member Of:
Reference Manager:
Published by Prodi Akuntansi Fakultas Ekonomi Universitas Madura
Jl. Raya Panglegur Km 3,5 Pamekasan
Phone: (0324) 322231
website: http://ejournal.unira.ac.id/index.php/jurnal_aktiva/index
Email: jaa.unira@gmail.com
AKTIVA by Universitas Madura is licensed under a Creative Commons Attribution 4.0 International License.