CD Tesis

Sistem Pengukuran Kinerja Dan Kinerja Manajerial: Modal Manusia Dan Pembelajaran Organisasi Sebagai Variabel Mediasi

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The success of an organization is influenced by its managerial performance because an organization will always try to improve its managerial performance in the hope that the goals of the organization will be realized. If the manager can do his job well, then the organization will be able to achieve the goals and objectives that have been prepared beforehand. To improve organizational performance, a performance measurement system is needed that functions as a source of information that can be used as a guide by leaders in making the best decisions for the progress of the organization they lead. This study aims to examine and analyze the effect of performance measurement systems on managerial performance by using human capital and organizational learning as mediating variables.
The research method in this study uses a quantitative approach. The population and sample are echelon II and III who work at the East and North Kalimantan State Property and Auction Services Office, totaling 71 people. In this study data collection using a questionnaire. The data analysis technique in this study uses the Partial Least Square (PLS) application.
The results of data processing show that the performance measurement system has an effect on managerial performance because the performance measurement system can provide the required information where the ultimate goal of implementing this performance measurement system is to improve managerial performance. Performance measurement systems that affect human capital because the use of the right information and leaders who have a lot of knowledge and experience will make it easier for them to make the right decisions for the progress of the organization. The performance measurement system also has an influence on organizational learning because by making the performance measurement system as information material will make all people in the organization try to learn to avoid problems that will occur in the future. For the mediating variable human capital is able to mediate the relationship between the performance measurement system and managerial performance by having a value above the absolute value of 0.104.
For the results of testing the variables that have no effect consist of human capital and organizational learning which have no influence on managerial performance. As well as the mediating variable in this study, organizational learning cannot mediate the relationship between performance measurement systems and managerial performance because it has a value below the absolute value of 0.024.
Key Words : Performance Measurement System, Managerial Performance, Human Capital, Organizational Learning

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1810246375

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1810246375

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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