Does Work Motivation Moderates The Relationship Between Responsibility Accounting, Competence, and Managerial Performance?



Hidayah, Nurul (2021) Does Work Motivation Moderates The Relationship Between Responsibility Accounting, Competence, and Managerial Performance? Journal of Islamic Finance and Accounting, 4 (1). pp. 14-25. ISSN P-ISSN: 2615-1774 I E-ISSN: 2615-1782

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Abstract

This study aims to determine the effect of employee responsibility
accounting and competence on managerial performance with
motivation as a moderate variable. The research was conducted by
taking a sample of 100 respondents. The sampling technique in this
study used a purposive sampling technique. The data analysis
technique used is linear regression. The results showed that
responsibility accounting had a positive effect on managerial
performance. employee competence has no effect on managerial
performance. Work motivation does not reduce the relationship
between responsible accounting and managerial performance. Work
motivation can strengthen the relationship between employee
competence and managerial performance. This study provides a
theoretical contribution to the development of a new model using work
motivation variables. This study also makes a practical contribution to
identifying the motivation of each employee in detail.

Item Type: Article
Uncontrolled Keywords: Responsibility Accounting Competence Work Motivation Managerial Performance
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic
Faculty of Economic > Department of Accounting
Faculty of Economic > Department of Economics and Development Studies
Depositing User: Library Umpo
Date Deposited: 01 Oct 2021 02:57
Last Modified: 20 Apr 2022 04:09
URI: https://eprints.umpo.ac.id/id/eprint/8154

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