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




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 : dra_nurlaela@yahoo.com

[Jurnal Akuntansi Sektor Publik – SNA 13]

ABSTRACT

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.

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