Pengaruh Faktor Keperilakuan Organisasi terhadap Kegunaan Sistem Akuntansi Keuangan Daerah di Subosukawonosraten


Dra. Siti Nurlaela, SE., M.Si.,Ak.

Fakultas Ekonomi Universitas Islam Batik Surakarta

Prof. Dr. Rahmawati, M.Si., Ak.

Fakultas Ekonomi Universitas Sebelas Maret Surakarta

Bidang Kajian : Sektor Publik/ Sistem Informasi Akuntansi Metode Kuantitatif

Email :

[Jurnal Akuntansi Sektor Publik – SNA 13]


This study tests the influence of the organization behavior factors to the use of Local government Financial Accounting System. This study aims to test the direct influence of factors such as organizational support Superiors, Clarity of purpose, and Training in improving usability Regional Financial Accounting System. Furthermore, It tests in directly influence of factors such as organizational support superiors, Goal Clarity and Training through cognitive conflict and affective conflict intervening variables.

This study uses primary data from the respondents’ answers to questions related to the behavior of the usability factors Financial Accounting System in the SUBOSUKAWONOSRATEN Region. The Analysis is based on data from 407 respondents through the questionnaire research.


Based on the results of data analysis and testing hypothetical, the conclusion can be drawn from that organizational factors tested, only support for the superior effect of improving the Financial Accounting System Use Area.

Keywords: Support superior, Goal Clarity, Training, Cognitive conflict, and Conflict, Financial Accounting System Use Area.

The background of this research is on legislation that has been issued by the government showed the state finance management reform. Package of legislation that include the following: Law No. 17 of 2003 on State Finance, Law No. 1 Year 2004 regarding State Treasury, Law Number 15 Year 2004 on the Audit of the Management and Responsibility of the State Treasury. Law Number 32 Year 2004 regarding Regional Government, Law No. 33 of 2004 on Financial Balance and Central Regions, Government Regulation No. 24 of 2005 regarding Government Accounting Standards, Government Regulation Number 58 Year 2005 on Regional Financial Management, PERMENDAGRI Number 13 Year 2006 on Guidelines for Financial Management.

Issuance of Minister of Home Affairs Regulation Number 59 Year 2007 regarding amendments to the Minister of Home Affairs Regulation No. 13 Year 2006 on Guidelines for Financial Management Guidelines, the various regulations and legislation mentioned above is expected to be a solid foundation for financial management of State in order to make good governance and clean government.

Jurnal Akuntansi Lainnya:  Menguji Kualitas Standar Akuntansi Hasil Adopsi IFRS | Studi Empiris pada PSAK No. 55

Chenhall (2004) in his research suggests that behavioral factors during implementation will improve the usefulness of ABCM system in the company. Affective conflict negatively associated with the utility of Financial Accounting System is supportive of regional research. Research of Chenhall (2004) in which factors related to affective conflict ABCM system usability.

Indirect relationship between organizational factors with a system that mediated the conflict cognitive differences were very small. And suggestions for further research with more numerous and not limited to the Department and the office of Regional Finance and Management Agency alone. Proposed research study was expanded to the entire office in the City District Government and the Government. Instrument development that is adapted to the conditions and environment of the object under study.

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