Pengaruh Interaktif Penggunaaan Sistem Pengendalian Akuntansi Manajemen dan Pengendalian Horizontal terhadap Kinerja Tim Manajemen Puncak

Pardede, Yulita Herawati (0751307) (2011) Pengaruh Interaktif Penggunaaan Sistem Pengendalian Akuntansi Manajemen dan Pengendalian Horizontal terhadap Kinerja Tim Manajemen Puncak. Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

The health care sector provides many challenges for academics, one of these is related to issues of control in hospital. The researcher distinguish between horizontal and vertical control. Horizontal control is defined as the social control mechanisms which take place within teams, such as mutual monitoring. In the case of teams, horizontal control is important because of the limited appropriateness of vertical controls. Research method that was used in this study is descriptive method with case study approach. Data were collected from questionnaires that were distributed to the 30 people involved in top management in Halmahera Siaga Hospital and Santosa Hospital. Data were examined with validity and reliability test. Hypotheses were tested with the F test statistic for simultaneous testing and the t statistic for partial testing by significant level of 5%. Based on calculation and test of hypothesis which use F test the research shows that management accounting control system and horizontal control have significant influences on team performance. The t test results didn’t have influences from management accounting control system on team performance, but there is have influences from horizontal control on team performance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: management accounting control system, horizontal control, and team performance
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 09 Mar 2015 11:14
Last Modified: 09 Mar 2015 11:14
URI: http://repository.maranatha.edu/id/eprint/10878

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