Analisis Akuntabilitas Karyawan Berbasis Akuntansi Keperilakuan Terhadap Kualitas Informasi Laporan Manajer

JAJANG AKHMAD HAKIKI, NIM. 14820079 (2018) Analisis Akuntabilitas Karyawan Berbasis Akuntansi Keperilakuan Terhadap Kualitas Informasi Laporan Manajer. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

Employee and leadership behavior is an important element in a company because it will determine the success of a company. In banking companies in particular, the behavior of employees in the preparation and financial reporting section must be given more attention, especially in carrying out the system that has been implemented. The company also needs to implement a financial accounting system as a mechanism to motivate and influence employee’s behavior in various way, so that the quality of the reports produced provides reasonable and reliable information. This study aims to determine the responsibilities of employees based on behavioral accounting on the quality of information on the manager's report at the BNI Syariah Yogyakarta Branch. The results showed that the variables of attitudes, motivation, perception, learning, and personality had a significant effect on the quality of information on manager's reports on the BNI Syariah Yogyakarta Branch.

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