Pengaruh Informasi Akuntansi, Budaya Organisasi dan Spiritualitas Terhadap Pengambilan Keputusan Serta Kinerja Organisasi (Pada Yayasan Pendidikan Katolik di Indonesia)

Sihombing, Teresa Paulina (2020) Pengaruh Informasi Akuntansi, Budaya Organisasi dan Spiritualitas Terhadap Pengambilan Keputusan Serta Kinerja Organisasi (Pada Yayasan Pendidikan Katolik di Indonesia). Masters thesis, UNIMED.

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Abstract

Berdasarkan akuntansi keperilakuan dengan pendekatan teori contingency, penelitian ini menguji model pengambilan keputusan dan kinerja organisasi sebagai konsekuensi dari pengaruh informasi akuntansi, budaya organisasi dan spiritualitas di tempat kerja. Penelitian ini adalah penelitian kuantitatif dengan analisis deskriptif dan kausal, dan menggunakan data primer yang dikumpulkan melalui kuisioner yang disebar secara online pada 72 yayasan pendidikan Katolik yang tersebar di Indonesia sebagai sampel penelitian. Metode analisis dan pengolahan data berbasis Partial Least Square (PLS) dengan program SmartPLS 3.0. Penelitian ini memperoleh beberapa bukti empiris yaitu; Pertama, informasi akuntansi berpengaruh secara signifikan terhadap pengambilan keputusan. Kedua, informasi akuntansi tidak berpengaruh terhadap kinerja organisasi secara langsung, tetapi berpengaruh signifikan secara tidak langsung melalui pengambilan keputusan. Ketiga, budaya organisasi berpengaruh signifikan terhadap pengambilan keputusan. Keempat, budaya organisasi tidak berpengaruh terhadap kinerja organisasi secara langsung tetapi berpengaruh signifikan secara tidak langsung melalui pengambilan keputusan. Kelima, spritualitas di tempat kerja berpengaruh signifikan terhadap pengambilan keputusan. Keenam, spiritualitas di tempat kerja tidak berpengaruh terhadap kinerja organisasi secara langsung, tetapi berpengaruh signifikan secara tidak langsung melalui pengambilan keputusan. Ketujuh, pengambilan keputusan berpengaruh signifikan terhadap kinerja organisasi. Berdasarkan hasil ketujuh hipotesis maka dapat disimpulkan bahwa pengambilan keputusan adalah faktor sentral yang menentukan kinerja yayasan, maka sangat penting untuk memperhatikan faktor-faktor pendukung pengambilan keputusan yang terbaik dan tepat bagi organisasi, seperti informasi akuntansi, budaya organisasi dan spiritualitas di tempat kerja. Ditemukan juga dalam penelitian ini bahwa pada yayasan pendidikan Katolik, informasi akuntansi bukan hal yang paling utama mempengaruhi pengambilan keputusan melainkan budaya organisasi dan spiritualitas, baru kemudian informasi akuntansi.

Item Type: Thesis (Masters)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Nasirwannidn0012076803
Thesis advisorSitumeang, Chandranidn0001078003
Call Number: 657.9 Sih p
Keywords: informasi akuntasi; budaya organisasi; spiritualitas di tempat kerja; pengambilan keputusan dan kinerja organisasi
Subjects: H Social Sciences > HF Commerce > HF5001 Business > HF5601 Accounting. Bookkeeping
H Social Sciences > HJ Public Finance
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Program Pasca Sarjana > Akuntansi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 11 Mar 2020 09:17
URI: http://digilib.unimed.ac.id/id/eprint/38880

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