Effect of Implementing Responsibility Accounting on Managerial Performance with Motivation as an Intervening Variable in PT. Waspada Dinasti Eriasafa

Baihaqi Ammy

Abstract


This research aims to determine the effect of implementing responsibility accounting on managerial performance with motivation as an intervening variable at PT. Beware of the Eriasafa Dynasty. This research is quantitative research. The population in this research is all employees. The sampling technique in this research is the Nonprobability Sampling Technique using saturated sampling. The sample in this study was 32 respondents. The data collection technique in this research was carried out by distributing questionnaires to research respondents. The data analysis method used in this research is structural equation modeling (SEM), especially Partial Least Square (PLS-SEM). The results of this research are as follows: Partially, Responsibility Accounting has a significant effect on Managerial Performance. Partially, Responsibility Accounting has a significant effect on motivation. Partially, motivation has no significant effect on Managerial Performance. Simultaneously Responsible Accounting has no significant effect on Managerial Performance with Motivation as an Intervening variable.

Keywords


Managerial Performance, Motivation, Responsibility Accounting

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References


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DOI: https://doi.org/10.30596/miceb.v2i0.670

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