SKRIPSI DIGITAL
The Effect Of Responsibility Accounting And Work Motivation on Managerial Performance With Organizational Commitment as a Mediating Variable at Hotels in Salatiga = The Effect Of Responsibility Accounting And Work Motivation on Managerial Performance With Organizational Commitment as a Mediating Variable at Hotels in Salatiga
This study aims to examine the effect of responsibility accounting and work motivation on
managerial performance, with organizational commitment serving as a mediating variable. The
research was conducted in star-rated hotels in Salatiga. The respondents consisted of 49 managers
selected using a purposive sampling technique. Data were collected through a structured
questionnaire. The data were analyzed using the Partial Least Squares Structural Equation Modeling
(PLS-SEM) approach with the assistance of SmartPLS software. The analysis procedure included
evaluation of the measurement model (outer model) to assess validity and reliability, followed by
evaluation of the structural model (inner model) to test the proposed hypotheses. The results indicate
that work motivation has a significant effect on managerial performance. Responsibility accounting
significantly influences organizational commitment but does not have a significant direct effect on
managerial performance. Organizational commitment does not significantly affect managerial
performance. Furthermore, organizational commitment does not mediate the relationship between
responsibility accounting and managerial performance, nor between work motivation and
managerial performance.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah