Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi)
The purpose of this study is to fill the gap in the management accounting literature by integrating the role of management control systems on leadership style and organizational commitment. Data collection techniques in this study used an online survey by distributing the questionnaires to managemen...
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Universitas Islam Sultan Agung Semarang
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doaj-7870e36aaf794e469892beae383c23972020-12-27T06:28:29ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522020-07-019213114910.30659/jai.9.2.131-149Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi)Izza Ashsifa0Universitas Muria KudusThe purpose of this study is to fill the gap in the management accounting literature by integrating the role of management control systems on leadership style and organizational commitment. Data collection techniques in this study used an online survey by distributing the questionnaires to management accountants throughout Indonesia. SEM-PLS was used to test the hypothesis with a sample size of 158. The results showed that elements of formal and informal control systems, such as outcomes, actions, personnel and culture, influenced leadership behavior and the development of organizational commitment.http://jurnal.unissula.ac.id/index.php/jai/article/view/11277management control systemleadership styleinitiation structureconsiderationorganizational commitment |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Izza Ashsifa |
spellingShingle |
Izza Ashsifa Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) Jurnal Akuntansi Indonesia management control system leadership style initiation structure consideration organizational commitment |
author_facet |
Izza Ashsifa |
author_sort |
Izza Ashsifa |
title |
Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) |
title_short |
Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) |
title_full |
Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) |
title_fullStr |
Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) |
title_full_unstemmed |
Pengaruh Gaya Kepemimpinan terhadap Komitmen Organisasional (Sistem Pengendalian Manajemen sebagai Variabel Moderasi) |
title_sort |
pengaruh gaya kepemimpinan terhadap komitmen organisasional (sistem pengendalian manajemen sebagai variabel moderasi) |
publisher |
Universitas Islam Sultan Agung Semarang |
series |
Jurnal Akuntansi Indonesia |
issn |
0216-6747 2655-9552 |
publishDate |
2020-07-01 |
description |
The purpose of this study is to fill the gap in the management accounting literature by integrating the role of management control systems on leadership style and organizational commitment. Data collection techniques in this study used an online survey by distributing the questionnaires to management accountants throughout Indonesia. SEM-PLS was used to test the hypothesis with a sample size of 158. The results showed that elements of formal and informal control systems, such as outcomes, actions, personnel and culture, influenced leadership behavior and the development of organizational commitment. |
topic |
management control system leadership style initiation structure consideration organizational commitment |
url |
http://jurnal.unissula.ac.id/index.php/jai/article/view/11277 |
work_keys_str_mv |
AT izzaashsifa pengaruhgayakepemimpinanterhadapkomitmenorganisasionalsistempengendalianmanajemensebagaivariabelmoderasi |
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1724369673061924864 |