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PENGARUH PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN TERHADAP KINERJA MANAJERIAL DENGAN MOTIVASI SEBAGAI VARIABEL INTERVENING
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Institusion
Universitas Katolik Musi Charitas
Author
Desta, Martha
Subject
H Social Sciences (General) 
Datestamp
2022-04-01 06:17:15 
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 
Institution Info

Universitas Katolik Musi Charitas