Analisis Faktor Faktor yang Mempengaruhi Kepedulian Biaya pada Organisasi Nirlaba

Budiarti, Maria Elly (2012) Analisis Faktor Faktor yang Mempengaruhi Kepedulian Biaya pada Organisasi Nirlaba. Jurnal thesis, STIE YKPN.

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Abstract

The purpose of this study is to examine the impact of formal authority structures, accounting information characteristic, motivation and informal authority structures toward cost consciousness mediated with manager behavior for decision control and decision management. The result of this research contributes for theory development, particularly for behavioral accounting and also contribute to managerial practices in improving expense effectiveness and efficiency through behavior of cost consciousness. The data of this study were taken from non profit organization that provide educational services. The questionnaire were distributed to middle manager and structural officer at educational institution. The data were collected by contact person. There were 250 questionnaires sent to respondent with 62.8 percent of respon rate. Analysis was conducted by using Two Step Approach to SEM tehnique with Amos. The result shows that formal authority structure has been proven positive effect on decision control and decision management manager behavior. Information characteristic have a positive effect to manager decision control and decision management behavior. The motivation are not shown to be positively effect on manager decision control and decision management behavior. Informal authority structures proved to be positively effect on manager decision control and decision management behavior. Decision control and decision management proved to be positively effect on cost consciousness. Formal authority structure and informal authority structure has not been proven positive effect on cost consciousness.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number ELL a 241/2012
Uncontrolled Keywords: Formal authority structure, information characteristic, motivation, informal authority structures, decision control, decision management, cost consciousness
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Pustakawan STIE YKPN
Date Deposited: 29 Jul 2019 08:20
Last Modified: 29 Jul 2019 08:20
URI: http://repository.stieykpn.ac.id/id/eprint/443

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