Efektivitas Sistem Informasi Keuangan Daerah Terhadap Kinerja Pegawai: Dysfunctional Behavior Sebagai Variabel Moderating (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Banyumas)

Sudjono Sudjono, Dona Primasari, Ratu Ayu Sriwulandari

Abstract


This study examines the relationship of Information Financial Systems to Officer performance:Dysfunctional Behavior as Moderating Variable. This research represents the empirical test which used sensus sampling technics in data collection. Data were collected using a survey of 101 from officer in local govermment of Banyumas Center of Java, Indonesia. Data analysis uses SPSS ver.18. Result of hypothesis examination indicate that from two hypothesis raised are Accepted.. Accepted fist hypothesis: there are positive influence between implementation of Government Information Financial System (SIKD) to Officer performance. Second hypotesis there are positive influence between implementation of Government Information Financial System (SIKD) to Officer performance mediated by dysfunctional behavior.

Keywords


Implementasi sistem informasi keuangan daerah; kinerja pegawai; dysfuntional behavior

Full Text:

PDF

References


Abernethy, M. A., and A. M. Lillis, (2001), ‘Interdependencies in Organization Design: A Test in Hospitals’,

Journal of Management Accounting Research, Vol. 13.

Abernethy, M. A., and Jan Bouwens, (2005), ‘ Determinants of accounting innovation’, ABACUS.

JURNAL MANAJEMEN & BISNIS

Aghion, P., and J. Tirole, (1994), ‘Formal and Real Authority in Organizations’, Journal of Bolton, P., and

M. Dewatripont, ‘The Firm as a Communication Network’, Quarterly Journal of Economics, Vol. 109,

No. 4.

Anderson, S.W., (1995), “A frame work for assessing cost management system changes. The case of

activity based costing implementation at general motors’. Journal of management accounting research.

Vol. 71.

Ayu Oktaviani, (2003), Desentralisasi Pengambilan Keputusan, Pengendalian Akuntansi dan Kinerja Kantor

Dinas, Program studi Magister Akuntansi Universitas Diponegoro, Semarang.

Cavalluzzo, K. S., and C. D. Ittner, (2004), “Implementing Performance Measurement Innovations: Evidence

From Government”. Accounting, Organizations and Society, Vol. 29, Nos 3–4.

David Efendi, (2001), “Pengaruh Informasi Akuntansi Terhadap Kinerja Manajer Dengan Ketidakpastian

Tugas Sebagai Variabel Moderating”, Tesis Magister Sains Akuntansi Undip Semarang (Tidak

Dipublikasikan).

Chenhall, R.H., (2003), “Management Control Systyems Design within its Organazional Contex: Findings

from Contijency-based Reseach and Directions for the Future”, Accounting, Organizations and Society

:127-168.

Ghozali, Imam, (2001), Aplikasi Analisis Multivariate dengan Program SPSS, Badan Penerbit Universitas

Diponegoro Semarang.

Gosselin, M., (1997), “The effect of strategy and organizational structure on the adoption and implementation

Activity Based Costing”, Accounting Organization and Society. Vol.22 No.2.

Govindrajan, V., (1986), “Impact of Participation in the Budgetary Process on Managerial Attitudes and

Performance: Universalistic and Contigency Perspectives”. Decision Sciences 17:496-516.

Hall, R., (1978), Organizations: Structure and Process, Englewood Cliffs, N.J: Prentice Hall.

Honeman, C.T., (1997), “Introduction to managerial performance”, Prentice Hall.

Hall, M., (2004), “The effect of Comprehensive Performance Measurement Systems on Role Clarity,

Psycological, Empowerment and Managerial Performance”, Global Management Accounting Research

Symposium, Available on www, ssrn.com.

Hunton, J. E., and Price, K. H., (1997), “Effects of the User Participation Process and Task Meaningfulness

on Key Information System Outcomes”, Management Science, Vol. 43, No. 6.

Krumwiede, K.R., (1995), “The implementation stage of Activity Based Costing and the impact of contextual

and organizational factor”, Journal of Management Accounting Research. Vol.33.

Libby,T. and J.H. Waterhouse, (1996), “Predicting change ini management accounting system”, Journal

of management accounting research. Vol.8.

Jaworski, B.J., and S.M. Young, (1992), “Dysfunctional Behavior and Management Control: An Empirical

Study of Marketing Managers”, Accounting, Organizattion and Society 17 (1): 17-35.

Josept G. Fisher, (1998), “Contigency Theory, Management Control Systems and Firm Outcomes: Past

Result and Future Directions”. Behavior Research in Accounting, 10, 47-64.

Kaplan, R. S., (1986), “Accounting Lag: The Obsolescence of Cost Accounting Systems”, California Management

Review, Vol. 28, No. 2.

Mardiasmo, (2002), “Akuntansi sektor publik”, Andi Yogyakarta.

Macintosh,N.B., (1994), “Management accounting and control system”, Jhon Willey and sons.

McGowan, A.S., and T.P. Klamme, (1997), “ Statisfaction with Activity Based Management Implementation”.

Journal of Management Accounting Research. Vol.9.

Otley, D., (1995), “Management control, organization design and accounting information system”, UK:

Prentice Hall.

Primasari Dona, Isbandriyati Mutmainah, “Pengaruh Sistem Informasi Akuntansi dengan tiga variabel

moderating (studi empiris pada BPR se Kabupaten Bogor)”. Jurnal Reviu Akuntansi dan Keuangan

(JRAK) Universitas Muhamammadiyah Malang.

Vol.5 No.2 September 2014 173

Primasari, Waspodo, Rahman, (2008), Variabel Anteseden dan Konsekwensi Impementasi Sistem Informasi

Keuangan Daerah (SIKD) Studi Empiris pada BAKORWIL IV Propinsi Jawa Tengah, SNA 11. Pontianak.

Riyanto, Bambang, (2001), Dasar-Dasar Pembelanjaan Perusahaan, Edisi Keempat, Cetakan Ketujuh,

Yogyakarta: BPFE.

Scott, S. G., and R. A. Bruce, (1994), “Determinants of Innovative Behavior: A Path Model of Individual

Innovation in the Workplace”..Academy of Management Journal, Vol. 37, No. 3.

Shields, M. D., (1995), “An Empirical Analysis of Firms” Implementation Experiences With Activity-

Based Costing”. Journal of Management Accounting Research, Vol.7.

Wiyantoro, Lili Sugeng, (2006), Hubungan antara sistem pengendalian manajemen dengan perilaku

dysfuntional: budaya nasional sebagai variabel moderating. Tesis. Program studi Magister Akuntansi

Universitas Diponegoro. Tidak dipublikasikan


Refbacks

  • There are currently no refbacks.


Copyright (c) 2016 Jurnal Manajemen Bisnis




Office: 

Ruang Jurnal Manajemen Bisnis, 
Gedung Ki Bagus Hadikusuma (E4) Lantai 2, Kampus Terpadu Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia, 55183
Website: journal.umy.ac.id/index.php/mb - E-mail: mabis@umy.ac.id
Phone: +62 274 387 656 (ext: 118)

Jurnal Manajemen Bisnis is licensed under Creative Commons Attribution-ShareAlike 4.0 International (CC BY-SA 4.0)