PENGARUH PENDELEGASIAN WEWENANG TERHADAP KINERJA ORGANISASI

Abstract

The purpose of this study is to determine the Effect of Delegation of Authority on Organizational Performance with Change of Management Accounting System as Intervening Variable. This research was conducted at the Manufacturing Company located in Serang District. As the object of his research, the middle manager with 125 questionnaires spread, but the questionnaire that can be processed as much as 72 questionnaires (58%). The questions questionnaire measured with a scale of 1-5. Data were analyzed by using SEM (Structural Equation Model) through SmartPLS (Partial Least Square) 2.0 versions. The results of this study indicate (1) Delegation of authority has a positive effect on Management Accounting System Changes, (2) Changes in Management Accounting System has a positive effect on Organizational Performance, and (3) Delegation of Authority positively affects organizational performance.