Title: ANALYSIS OF SOME ELEMENTS OF THE MANAGEMENT CONTROL SYSTEM THAT INFLUENCE THE ORGANIZATIONAL SUCCESS OF THE LAND AND BUILDING TAX SERVICES OFFICE

Author: Ngadiman

Item Type : Thesis (Thesis)

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

Publisher: Universitas Airlangga

 

Abstract

The very rapid changes in Indonesia's social, political and economic conditions make it difficult to accurately determine the size of the PBB. This difficulty in determining the size of PBB accurately will have an impact on the difficulty of the UN KP organization in achieving the set revenue target, which is one indicator of the success of the PBB KP organization. Achieving good organizational performance can be done professionally with a good management control system and carried out on an ongoing basis. The population of this study was KP PBB Kanwil IX DJP East Java. The sampling technique used in this research is census. All KP PBB Kanwil IX DJP East Java were sampled. The types of data used in this research 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 researched, conducting pre-research in the PBB Sector of Regional Office IX DJP East Java, as well as in nearby KP PBB with the researcher's residence. The second stage, collecting primary data through questionnaires and interviews. The analysis model used is multiple linear regression. To test the first hypothesis which states: "allegedly, the elements of the management control system include: organizational structure, delegation of authority, information flow, performance benchmarks, environmental analysis, strategic planning, program preparation, implementation and measurement, as well as reporting and analysis, together have a significant influence on the organizational success of KP PBB Kanwil IX DJP East Java”, tested with the F test. To test the second hypothesis which states: "allegedly, of the nine elements of the management control system as mentioned in the first hypothesis, the program, has the most significant influence on the success of the KP PBB organization Kanwil IX DJP East Java", tested using the t test. Data processing was assisted by the MINITAB RELEASE 9.0 program. The results of the study concluded that the first hypothesis was rejected, because there were independent variables that were not significant Based on the full regression approach, it turns out that only 3 of the 9 independent variables have a significant influence on the success of the KP PBB Kanwil IX DJP East Java organization. The second hypothesis can be accepted. Program preparation has the most significant influence on the success of the KP PBB organization Kanwil IX DJP East Java. Whether using the full regression or stpwise regression approach, the programming variables still have the most significant influence on the organizational success of KP PBB Kanwil IX DJP East Java.

Keywords: MANAGEMENT

 

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