PENGARUH AKUNTANSI MANAJEMEN STRATEGIS TERHADAP PERTUMBUHAN PERUSAHAAN DIMEDIASI KEPEMIMPINAN, EFISIENSI DAN KINERJA PERUSAHAAN PADA PERUSAHAAN DAERAH AIR MINUM DI KALIMANTAN SELATAN

RAHMAN, YUDI (2025) PENGARUH AKUNTANSI MANAJEMEN STRATEGIS TERHADAP PERTUMBUHAN PERUSAHAAN DIMEDIASI KEPEMIMPINAN, EFISIENSI DAN KINERJA PERUSAHAAN PADA PERUSAHAAN DAERAH AIR MINUM DI KALIMANTAN SELATAN. Doctoral thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Yudi Rahman (1272200007), 2025 "The effect of strategic management accounting on company growth mediated by leadership, efficiency and performance at the Regional Drinking Water Company in South Kalimantan" Promoter Mr. H. Ujianto and Co Promoter Mr. Ida Bagus Cempena. This study aims to analyze and prove the effect of strategic management accounting on growth mediated by leadership, efficiency and performance. This study uses a quantitative approach with the type of Causal Explanatory research. This study involved 176 respondents who were determined using the Slovin formula, consisting of the president director, general director, operational director, section manager, supervisor, and branch manager. The research data is primary data obtained through a questionnaire with a manual filling method and Google Form. This research questionnaire is in the form of a closed questionnaire with multiple choices and is measured using a Likert Scale. While the data analysis technique was carried out using the Structural Equation Model (SEM) with the AMOS and SPSS v26 programs. The results of the study indicate that strategic management accounting has a significant effect on leadership, efficiency, and growth, while efficiency has an impact on performance and growth, and performance contributes directly to growth. Efficiency also fully mediates the relationship between strategic management accounting and growth. Conversely, strategic management accounting does not have a direct effect on performance, leadership does not have a significant impact on performance or growth, and does not mediate the relationship between strategic management accounting and growth. Performance only acts as a partial mediator, and leadership does not mediate the relationship between efficiency and performance.

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	Strategic Management Accounting, Leadership, Performance, Efficiency and Company Growth.
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HC Economic History and Conditions
Divisions:	Fakultas Ekonomi dan Bisnis > Doktor Ilmu Ekonomi
Depositing User:	Unnamed user with email zainulfarid@icloud.com
Date Deposited:	02 Oct 2001 22:52
Last Modified:	02 Oct 2001 22:52
URI:	http://repository.untag-sby.ac.id/id/eprint/41803

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