PENGARUH KEPRILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH, KONFLIK KOGNITIF DAN AFEKTIF SEBAGAI VARIABEL INTERVENING DI KABUPATEN SERANG
| Main Author: | Saddam, Adam |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13732/1/PENGARUH%20KEPRILAKUAN%20ORGANISASI%20TERHADAP%20KEGUNAAN%20SISTEM%20AKUNTANSI%20KEUANGAN%20DAERAH%2C%20KONFLIK%20KOGNITIF%20DAN%20AFEKTIF%20SEBAG~1.pdf https://eprints.untirta.ac.id/13732/ https://feb.untirta.ac.id |
Daftar Isi:
- This research aims to test the directly influnce of factor organization behavior, such as organizational support Superiors, Clarity of purpose, and Training toward Local Government Financial Accounting System. Furthermore, it tests influence of factors such as organizational support superiors, Goal Clarity and Training through cognitive and affective conflict at intervening variables. This research were replication of the research that conducted by Siti Nurlaela and Rahmawati (2010). This research was use by purposive sampling technique. Data is obtained with the answer questionnaires distributed to the SKPD office in Government of Serang Regency with a questionnaire return rate reached 75.83% ie 91 respondents. Analysis of data with Structural Equation Model (SEM) to program Smart PLS (Partial Least Square). The result of hypothesis tests indicate that from 11 hypothesis that given has 6 hypothesis received, meanwhile 5 refuse, support Superior and Training influenced of significant positive toward cognitive conflict, clarity of purpose unsignificant toward cognitive conflict, clarity of purpose and training influenced toward affective conflict, meanwhile support superior unsignificant toward affective conflict. Therefore, only clarity of purpose influenced toward Local Government Financial Accounting System, meanwhile cognitive conflict influenced unsignificant toward Local Government Financial Accounting System, affective conflict influenced the significant negative toward Local Government Financial Accounting System