ABSTRACT. Keywords: Management Control System, Intellectual Capital, Simple regression Method. vi Universitas Kristen Maranatha
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- Benny Tedjo
- 7 tahun lalu
- Tontonan:
Transkripsi
1 ABSTRACT This study was conducted to determine how is the process of control management system, intellectual capital existence the relationship between the implementation of management control systems on intellectual capital at Maranatha Christian University. This study was conducted to investigate the feasibility system management control, the implementation, the effectiveness of the management control system enacted at Maranatha Christian University and it s relationship with intellectual capital at Maranatha Christian University. The elements of the management control system used in this study, such as: organizational structure, network information, the system rewards strategic formulation, strategic planning, programming, budget planning. This research is used a qualitative methods research. Research conducted through field research and library research. Data were collected by distributing questionnaires to 100 samples of Maranatha Christian University staff/employees and alumni. Hypothesis testing is performed Simple Regression Method. Result shelved that there is a strong positive relationship between the operating system management of intellectual capital of test results obtained mark was 88.36%, which means that the influence of the variable Y (Intellectual Capital) as much as 88.36% influenced by changes in the variables X (Operating System Management), while 11.64% is influenced by other factors that were not examined in this study. Keywords: Management Control System, Intellectual Capital, Simple regression Method vi
2 ABSTRAK Penelitian ini dilakukan untuk mengetahui bagaimana proses sistem pengendalian manajemen, modal intelektual, bagaimana hubungan antara pelaksanaan sistem pengendalian manajemen terhadap modal intelektual melalui studi kasus. Tujuan penelitian ini adalah untuk menyelidiki kelayakan desain sitem pengendalian manajemen, menganalisis implementasi sistem pengendalian manajemen dan menyelidiki efektivitas sistem pengendalian manajemen yang di berlakukan di dan dampaknya terhadap modal intelektual di Universitas. Adapun elemen-elemen sistem pengendalian manajemen yang digunakan dalam penelitian ini, antara lain : Struktur organisasi, jejaring informasi, sistem penghargaan perumusan strategik, perencanaan strategik, penyusunan program, perencanaan anggaran. Penelitian ini merupakan bentuk penelitian kualitatif dengan metode penelitian riset. Riset yang dilakukan terdiri dari riset lapangan dan riset pustaka. Dokumentasi merupakan metode yang dilakukan dalam pengumpulan data, sedangkan alat analisis yang digunakan dalam penelitian ini adalah analisis deskriptif analitik. Pengujian hipotesis dilakukan dengan Regresi Sederhana. Dari hasil pengujian hipotesis diketahui bahwa terdapat hubungan positif dan kuat antara sistem pengendalian manajemen dengan modal intelektual sebesar 88,36% yang berarti bahwa pengaruh pada variabel Y (Modal Intelektual) sebesar 88,36% dipengaruhi oleh perubahan variabel X (Sistem Pengendalian Manajemen) sedangkan 11,64% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Kata kunci : Sistem Pengendalian Manajemen, Modal Intelektual, Regresi Linear Sederhana vii
3 DAFTAR ISI Halaman HALAMAN JUDUL... HALAMAN PENGESAHAN... SURAT PERNYATAAN KEASLIAN SKRIPSI... KATA PENGANTAR... ABSTRACT... ABSTRAK... DAFTAR ISI... DAFTAR GAMBAR... DAFTAR TABEL... DAFTAR LAMPIRAN... i i ii iii vi vii viii xii xiii xiv BAB I PENDAHULUAN Latar Belakang Penelitian Identifikasi Masalah Maksud dan Tujuan Penelitian Kegunaan Penelitian BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, DAN PENGEMBANGAN HIPOTESIS Pengertian Sistem Karakterikstik Sistem viii
4 2.2 Definisi Pengendalian Elemen-Elemen Proses Pengendalian Definisi Manajemen Fungsi Fungsi Manajemen Definisi Pengendalian Manajemen Definisi Sistem Pengendalian Manajemen Struktur Sistem Pengendalian Manajemen Proses Sistem Pengendalian Manajemen Sistem Pengendalian Manajemen di Universitas Pengertian Modal Pengertian Intelektual Definisi Modal Intelektual Komponen Modal Intelektual Pengukuran Modal Intelektual Modal Intelektual di Universitas Penggunaan Sistem Pengendalian Manajemen dan Modal Intelektual di Universitas Teori Resource-Based View Kerangka Pemikiran Hipotesis BAB III OBJEK DAN METODE PENELITIAN Objek Penelitian Sejarah Singkat Universitas ix
5 3.1.2 Visi, Misi & Nilai Universitas Penjabat Struktural Metode Penelitian Jenis Penelitian Definisi Variabel dan Operasional Variabel Definisi Variabel dan pengukurannya Definisi Operasional Variabel Populasi dan Sampel Teknik Pengumpulan Data Sumber Data Teknik Pengumpulan Data Pengembangan Instrumen Analisis Data Uji Validitas Uji Realibilitas Metode Analitis Analisis Korelasi Analisis Regresi Linear Sederhana Koefisien Determinasi BAB IV HASIL PENELITIAN DAN PEMBAHASAN Hasil Penelitian Karakteristik Koresponden Profil Responden Berdasarkan Jenis Kelamin x
6 4.1.3 Profil Responden Berdasarkan Posisi Saat Ini Profil Responden Berdasarkan Umur Pembahasan Analisis Sistem Pengendalian Manajemen Struktur Sistem Pengendalian manajemen Proses Sistem Pengendalian Manajemen Analisis Modal Intelektual Modal Manusia Modal Struktural Modal Relasi Uji Validitas dan Reliabilitas Hasil Uji Validitas Hasil Uji Reliabilitas Analisis Koefisien Korelasi Analisis Regresi Linear Sederhana Koefisien Determinasi BAB V KESIMPULAN DAN SARAN Kesimpulan Saran DAFTAR PUSTAKA LAMPIRAN DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) xi
7 DAFTAR GAMBAR Gambar 2-1 Tingkatan Manajemen Gambar 2-2 Komponen Modal Intelektual.. 52 Gambar 2-3 Skema Skandia Nilai Modal Intelektual Gambar 2-4 Model for IC Reporting of Austrian Universities. 58 Gambar 2-5 Kerangka Pemikiran Konseptual.. 63 xii
8 DAFTAR TABEL Tabel II-1 Fungsi-fungsi Manajemen Tabel II-2 Klasifikasi Elemen Modal Intelektual. 54 Tabel III-3 Operasional Variabel X Tabel III-4 Operasional Variabel Y Tabel III-5 Skor Atas Jawaban Kuesioner Tabel III-6 Interval Koefesien Tabel IV-7 Profil Responden Berdasarkan Jenis Kelamin Tabel IV-8 Profil Responden Berdasarkan Posisi Saat Ini Tabel IV-9 Profil Responden Berdasarkan Umur Tabel IV-10 Tabel IV-11 Tabel IV-12 Tabel IV-13 Tabel IV-14 Tabel IV-15 Tabel IV-16 Jawaban responden Mengenai Sistem Pengendalian Manajemen Jawaban responden Mengenai Struktur Sistem Pengendalian Manajemen Jawaban responden Mengenai Proses Sistem Pengendalian Manajemen Jawaban responden Mengenai Modal Intelektual Universitas Kristen Maranatha Jawaban responden Mengenai Modal Manusia Universitas Kristen Maranatha Jawaban responden Mengenai Modal Struktural Jawaban responden Mengenai Modal Relasi Universitas Kristen Maranatha Tabel IV-17 Uji Validitas Variabel X xiii
9 Tabel IV-18 Uji Validitas Variabel Y Tabel IV-19 Hasil Uji Reliabilitas Variabel X Tabel IV-20 Hasil Uji Reliabilitas Variabel Y Tabel IV-21 Tabel Perhitungan Nilai Variabel xiv
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ABSTRAK Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh partisipasi anggaran dan komitmen organisasi secara parsial terhadap kinerja karyawan. Sampel dalam penelitian ini adalah 50 responden
ABSTRACT. Key words: product attributes, Blackberry and customer loyalty. viii. Universitas Kristen Maranatha
ABSTRACT Through the product attributes a company can differentiate its products with competitors' products that can also becoming an important element in the life cycle of a product in order to create
ABSTRAK. Kata Kunci : Store Atmosphere, Kepuasan, Paris Van Java Mal
ABSTRAK Rico Shendy, 2009, Pengaruh Store Atmosphere Terhadap Kepuasan Pengunjung Paris Van Java Mal. di bawah bimbingan Ir. Zuhriati Zainudin, PhD., MBA. Munculnya sejumlah Mal baru di Bandung semakin
ABSTRAK. Kata kunci: Audit Internal, Pencegahan Kecurangan
ABSTRAK Kecurangan dapat terjadi baik di perusahaan maupun di bank, baik kecurangan yang dilakukan oleh manajemen ataupun oleh karyawan. Lemahnya pengawasan pengendalian internal terhadap sumber daya manusia
Relationship of Emotional Intelligence with the Transformational Leadership. Abstract
Relationship of Emotional Intelligence with the Transformational Leadership Abstract This research was conducted to investigate the relationship between emotional intelligence with the transformational
ABSTRAK. Kata Kunci : Kompensasi Langsung, Kompensasi Tidak Langsung, Kinerja.
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kompensasi finansial terhadap kinerja karyawan. Hipotesis pertama menguji bagaimana kompensasi langsung dan kompensasi tidak langsung di Toko
PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS, FASILITAS KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERTANIAN PROVINSI SUMATERA UTARA
SKRIPSI PENGARUH GAYA KEPEMIMPINAN DEMOKRATIS, FASILITAS KERJA, DAN KEPUASAN KERJA TERHADAP KINERJA PEGAWAI PADA DINAS PERTANIAN PROVINSI SUMATERA UTARA OLEH DONNA RIA SITEPU 120521042 PROGRAM STUDI MANAJEMEN
ABSTRAK. Kata-kata kunci: carbon accounting, corporate social responsibility, sustainability reporting
ABSTRAK Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penerapan carbon accounting akan mempengaruhi implementasi csr perusahaan dan pelaporan sustainability reporting perusahaan.yang menjadi
ABSTRACT. Keywords : Budgeting participation, government officials performance, organizational commitment. vii. Universitas Kristen Maranatha
ABSTRACT The influence of budgetary participation on the managerial performance has attracted researchers attention. However, the results of previous studies often show inconsistent results. Therefore
ABSTRACT. Keywords: intrinsic value of work, salary / financial benefits, professional training, work environment, and labor market considerations.
ABSTRACT Factors - Factors that Affect the Career Selection of Certified Public Accountants for Accounting Students at Maranatha Christian University. The purpose of this study was to investigate and analyze
ABSTRAK. Kata Kunci : Kualitas Pelayanan, Brand Image
ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh kualitas pelayanan terhadap brand image Internet Telkom Speedy (studi kasus pada mahasiswa Jurusan Manajemen Fakultas Ekonomi Universitas Maranatha).
DAFTAR ISI HALAMAN JUDUL LEMBAR PENGESAHAN KARYA TULIS SKRIPSI LEMBAR PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI KATA PENGANTAR
DAFTAR ISI HALAMAN JUDUL LEMBAR PENGESAHAN KARYA TULIS SKRIPSI LEMBAR PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI KATA PENGANTAR. i DAFTAR ISI iii DAFTAR GAMBAR... vi DAFTAR TABEL vii DAFTAR LAMPIRAN... viii
EKTIVITAS PENGENDALIAN INTERNAL TERHADAP OPTIMALISASI PENERIMAAN PAJAK DAERAH
TUGAS AKHIR EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP OPTIMALISASI PENERIMAAN PAJAK DAERAH (Studi Kasus Pada Penerapan Peraturan Daerah Nomor 2 Tahun 2011 di Dinas Pendapatan Kota Cimahi) EFFECTIVENESS
ABSTRACT. Keywords: Budgetary Participation, Managerial Performance, Organizational Commitment. vii Universitas Kristen Maranatha
ABSTRACT This study aimed to analyze the relationship between budgetary participation and managerial performance moderated by organizational commitment. The data research collection using questionnaires.
ABSTRAK. Kata Kunci : partisipasi penyusunan anggaran, kinerja manajerial, komitmen organisasi, dan gaya kepemimpinan. viii
ABSTRAK Penelitian ini meneliti pengaruh komitmen organisasi dan gaya kepemimpinan terhadap hubungan antara partisipasi penyusunan anggaran dan kinerja manajerial. Pentingnya penelitian ini dilakukan karena
ABSTRACT. Keywords: Operational Audit, the level of Product Defects, Employee Performance. Universitas Kristen Maranatha
ABSTRACT The research in this thesis was conducted to identify the influence of the operational audit on the production process to decrease the level of product defects generated with employee performance
ABSTRAK. Kata-kata kunci: perceived ewom, minat beli. Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh perceived ewom yang meliputi kredibilitas, kualitas, dan kuantitas ewom terhadap minat beli baik secara parsial maupun simultan.
Kata Kunci : kualitas pelayanan elektronik, kepuasan pelanggan, electronic ticket
ABSTRAK Perkembangan teknologi dan penggunaan internet memberikan pengaruh yang cukup besar bagi sistem pemerintahan suatu negara. Penggunaan internet menjadi kesempatan bagi pemerintah untuk meningkatkan
ABSTRACT. Keywords : Auditor, Time Budget Pressure, Audit Complexity, Quality Audit. vii Universitas Kristen Maranatha
ABSTRACT The purpose of this research is to analyze the factors which affect the quality of audit s result in Public Accounting Firm. This research is important to be done because the increase of financial
ABSTRAK. Kata-kata kunci: sistem pengendalian intern, penerimaan kas, dan keandalan laporan keuangan
ABSTRAK Tujuan penelitian ini adalah untuk mengetahui apakah sistem pengendalian intern penerimaan kas berpengaruh terhadap keandalan laporan keuangan di dinas pendapatan pengelolaan keuangan serta aset
ABSTRACT. Keywords: Customer satisfaction, service quality. Universitas Kristen Maranatha
ABSTRACT This research was titled: "Effect of Service Quality on Consumer Satisfaction Primajasa In Transportation Company (Transportation Services BSM-Soetta)", the purpose of this study is to determine
ABSTRACT. Keywords: Restaurant tax, internal control structure, and the restaurant tax billing. vii. Universitas Kristen Maranatha
ABSTRACT The purpose of this study was to obtain a comprehensive overview of the implementation role of the internal control structure of the restaurant tax billing in Dinas Pelayanan Pajak Kota Bandung.
ABSTRACT. Key words: intern controls, effectiveness, procedures, sales
ABSTRACT This study aims to determine the effect on the effectiveness of internal control procedures for the sale of the company X in the city of Bandung. In conducting this research, the author uses descriptive
ABSTRAK. Kata Kunci : Motivasi kerja dan produktivitas. vii Universitas Kristen Maranatha
ABSTRAK Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh motivasi kerja terhadap produktivitas kerja staf pada bagian penagihan dan penjualan di PT. Surya Electra Cabang Sukabumi. Metode
ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC)
ABSTRAK PERANAN ANGGARAN PENJUALAN DALAM MENUNJANG EFEKTIVITAS PENJUALAN (STUDI KASUS PADA PT AGRONESIA DIVISI BMC) Penjualan memiliki arti penting bagi perusahaan dan merupakan sumber pendapatan bagi
ABSTRACT. Keywords: Perception Taxpayer s, Tax Penalties, Taxpayer s Compliance. viii
ABSTRACT The purpose of this research is to determine the effect of taxpayer s perception of tax penalties on taxpayer s compliance. Population of this research are all individual taxpayer s who are registered
ABSTRACT. Performance is the result obtained by an organization, whether the organization is
i ABSTRACT Performance is the result obtained by an organization, whether the organization is profit oriented and nonprofit oriented during a specific period. Good performance can describe a stable company