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Abstrak


Faktor keperilakuan organisasi terhadap kegunaan sistem akuntansi keuangan Daerah di Subosukowonosraten


Oleh :
Siti Nurlaela - S.4307098 - Fak. Ekonomi dan Bisnis

ABSTRACT This study will test the influence of factors Keperilakuan Organization for purposes Sitem Financial Accounting Area, where the system began to be implemented in all local governments in Indonesia.Th is study aimed to test the direct influence of factors such as organizational support superiors, Clarity and Purpose Training in improving usability Regional Financial Accounting System. Does not directly test the influence of factors such as organizational support superiors, Goal Clarity and Training through the intervening variables akan kognetif can increase conflict, reduce conflict afektif which in turn will increase the usefulness Financial Accounting System in the Region SUBOSUKAWONOSRATEN. This study uses primary data from the respondents' answers to questions related to the behavior of the usability factors Financial Accounting System in the Region SUBOSUKAWONOSRATEN. This study collected data in a way to send the questionnaire to the respondents directly. Population from this research SKPD Management in Local Government SUBOSUKAWONOSRATEN (Surakarta, Boyoolali, Sukoharjo, Wonogiri, Karanganyar, Sragen, Klaten) consists of one cities and six district. 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. The influence of training and clarity of purpose functionality Regional Financial Accounting System does not prove successful. Cognitive conflict does not relate the positive usage of Regional Financial Accounting System. Conflict afektif related negative usage of Regional Financial Accounting System. Keywords: Support superiors, Goal Clarity, training, cognitive conflict, and conflict Afektif Financial Accounting System Use Area.