@thesis{thesis,
		author={Desta  Martha},
		title ={PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN
TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI
VARIABEL INTERVENING},
		year={2016},
		url={http://eprints.ukmc.ac.id/7600/},
		abstract={This researchis aimed at determining the effect of responsibility accounting
implementation on managerial performance through motivation. The sample was the responsibility center managers in Hotelsin the city of Lubuklinggau . Path analysis method was used to analyze the data with the help of SPSS 17.0 for
Windows. The result find effect of the implementation of responsibility accounting on managerial performance through motivation is shown by the total coefficient of 0,190 which then tested usingSobel test and produce t count> t table at the 5% significance level (2,125 > 1,69092).


Keywords: Responsbility Accounting, Managerial Performance, Motivation}
		}