FIRMANSYAH, ANDI (2021) PENGARUH KEDISIPLINAN BUDAYA ORGANISASI DENGAN LEAN MANAGEMENT ACCOUNITNG SEBAGAI VARIABEL MODERASI TERHADAP KINERJA OPERASI (Studi Kasus Pada PT. Sinar Surya Di Surabaya). Undergraduate thesis, UPN "VETERAN" JATIM.
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Abstract
The purpose of this study is to test, prove, and analyze the effect of organizational culture discipline, and lean management as moderating variables on operational performance. This study uses primary data in the form of distributed questionnaire data. The sample used was 93 employees at PT. Sinar Surya, saturated sampling method. The analysis used in this research is partial least square. Based on the results of the study, it can be concluded that the organizational culture discipline variable has an effect on Operational Performance and the Lean Management Accounting variable as a moderating variable has no effect on operating performance. As for the implications and suggestions, that is, every employee should comply with and adjust the existing culture in the organization and Lean Management Accounting, although in this study it has no effect as a moderating variable, it is possible that Lean Management Accounting is a variable that directly affects the company's operating performance. Keywords: Discipline of organizational culture, regional levies, other regional income and the effectiveness of regional original income
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics H Social Sciences > HF Commerce > HF5601 Accounting |
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| Depositing User: | Budiyono Budiyono | ||||||||
| Date Deposited: | 14 Dec 2021 03:01 | ||||||||
| Last Modified: | 14 Dec 2021 03:01 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/3487 |
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