KEPERILAKUAN ORGANISASI DAN KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH PADA SKPD PEMERINTAHAN PROVINSI BANTEN
| Main Author: | Nirwana, Bayu |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/6915/1/KEPERILAKUAN%20ORGANISASI%20DAN%20KEGUNAAN%20SISTEM%20AKUNTANSI%20KEUANGAN%20DAERAH%20PADA%20SKPD%20PEMERINTAHAN%20PROP.pdf https://eprints.untirta.ac.id/6915/ https://feb.untirta.ac.id |
Daftar Isi:
- The purpose of this study was to determine the effect of organizational behavioral factors, cognitive and affective conflict against SAKD usefulness and behavioral factors influence the organization of cognitive and affective conflict and behavioral factors influence the organization of the usefulness SAKD inervening by the presence of cognitive and affective conflict. Study's respondents were civil servants who work on SKPD Local Government of Banten regency. This study sample is determined by using purposive sampling, in order to obtain a sample of 105 respondents with a return rate of 67%. The hypothesis in this study were tested using multiple regression approach. The influence of clarity of purpose, supervisor support, human resource capabilities and utilization of information technology are positively related to the financial accounting system. Cognitive conflict is positively related to the usefulness of the financial accounting system. Affective conflict is negatively related to the usefulness of the financial accounting system. Cognitive conflict as interverning variable between organizational factors with usability SAKD, indicating that there is a positive relationship to organizational factors SAKD usability, mediated by cognitive conflict. Affective conflict as interverning variable between organizational factors with usability SAKD, indicating that there is a negative relationship to the usability SAKD organizational factors, mediated by affective conflict. Key words: organizational behaviour factor, conflict cognitive, affective conflict ,financial accounting system.