ANALYSIS OF SOME ELEMENTS OF A MANAGEMENT CONTROL SYSTEM THAT INFLUENCE ON ORGANIZATIONAL SUCCESS OF LAND AND BUILDING TAX SERVICE OFFICES

Amount: ANALYSIS OF SOME ELEMENTS OF A MANAGEMENT CONTROL SYSTEM THAT INFLUENCE ON ORGANIZATIONAL SUCCESS OF LAND AND BUILDING TAX SERVICE OFFICES

Authors: eat

Item Type: Thesis

Memberships: Master of Management Study Program, Faculty of Economics and Business Universitas Airlangga Surabaya, Indonesia

Publisher: Airlangga University

Abstract

The rapid changes in Indonesia's social, political and economic conditions make it difficult to determine the size of the United Nations accurately. The difficulty in determining the amount of PBB accurately will have an impact on the difficulty of the PBB KP organization in achieving the revenue targets that have been set, which is one indicator of the success of the PBB KP organization. The achievement of good organizational performance can be done professionally with a good management control system and carried out on an ongoing basis. The population of this research is KP PBB Regional Office IX DJP East Java. The sampling technique used in this research is census. All KP PBB Regional Office IX DJP East Java were sampled. The types of data used in this study are primary data and secondary data. The data collection procedure was carried out in two stages. The first stage, conducting a literature study, namely reading books or relevant research results, journals, newspapers and magazines that are relevant to the problem being studied, conducting pre-research at the PBB Division of Regional Office IX DJP East Java, as well as at the PBB KP near with the researcher's residence. The second stage, collect primary data through questionnaires and interviews. The analytical model used is multiple linear regression. To test the first hypothesis which states: "allegedly, the elements of the management control system which include: organizational structure, delegation of authority, information flow, performance benchmarks, environmental analysis, strategic planning, programming, implementation and measurement, as well as reporting and analysis, together have a significant influence on the success of the UN KP organization Regional Office IX DJP East Java, tested with the F test. To test the second hypothesis which states: "allegedly, from the nine elements of the management control system as mentioned in the first hypothesis, the preparation of program, has the most significant influence on the success of the UN KP organization Regional Office IX DJP East Java", tested by t test. Data processing is assisted by the MINITAB RELEASE 8221 program. The results conclude that the first hypothesis is rejected, because there are independent variables that are not significant Based on the full regression approach, it turns out that only 9,0 of 3 independent variables that have a significant influence on the success of the UN KP organization Regional Office IX DJP East Java. The second hypothesis is acceptable. The preparation of the program has the most significant influence on the success of the UN KP organization Regional Office IX DJP East Java. Using both full regression and stpwise regression approaches, the variable of programming still has the most significant influence on the success of the UN KP organization Regional Office IX DJP East Java.

Keywords: MANAGEMENT

sources: http://repository.unair.ac.id/34796/