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Pengaruh Implementasi Sistem Informasi Keuangan Daerah terhadap Kinerja Pegawai : Kejelasan Peran sebagai Variabel Intervening (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Banyumas)

dc.contributor.authorWidianingsih, Rini
dc.contributor.authorPrimasari, Dona
dc.date.accessioned2015-06-19T03:16:20Z
dc.date.available2015-06-19T03:16:20Z
dc.date.issued2015-06-13
dc.identifier.citationAbernethy, M. A., and Guthrie. 1994.” The consequences of customization on management accounting system design”. Accounting Organization and Society. 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. Ajzen, and Fishbein. 1975. “The theory of planned behavior organizational behavior and human decision process”. Journal of Applied Social Psychology. Vol.32. 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, Effendi. 2001. “ Pengaruh informasi akuntansi terhadap kinerja manajer dengan ketidakpastian tugas sebagai variable moderating (Studi pada Pemda Eks Karisidenan Madiun)”. Program studi Magister Sains Akuntansi Universitas Diponegoro Semarang (tidak dipublikasikan). Gatot, Indra.2005.”Penerapan Sistem Informasi Keuangan Daerah di Indonesia”. CV.Duta Nusindo. Semarang Hair, J.R., Anderson, R.E., Tatham,R.L., Black,W.C. 1998. “Multivariate Data Analyst”. Fifth edition. Prentice Hall International.Inc. 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. Igbaria, M., and M. Tan. 1997. “The Consequences of Information Technology Acceptance on Subsequent Individual Performance”. Information and Management, Vol. 21, No. 3. Imam Ghozali. 2010. “Model persamaan structural , konsep dan aplikasi dengan program AMOS Ver.18”. Badan Penerbit Universitas Diponegoro, Semarang. Mardiasmo.22 Maret 2001. “Perencanaan keuangan public sebagai suatu tuntutan dalam pelaksanaan pemerintahan daerah yang bersih dan berwibawa”. Makalah seminar IAIKASP. Jakarta. Peraturan Pelaksanaan UU Perimbangan Keuangan antara Pemerintahan Pusat dan Daerah. 2006. Penerbit CV. Duta Nusindo, Semarang. Robbins, Stephen. 2003. “ Organizational Behaviora”l. Prentice Hall, Inc. 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.in_ID
dc.identifier.issn2460-0784
dc.identifier.urihttp://hdl.handle.net/11617/6102
dc.description.abstractThis study examines the influence of implementation Government Financial Information System (SIKD) to the and performance officer, and using the Role Clarity as intervening variabel. This research represents the empirical test which used convienence sampling technics in data collection. Data were collected from 110 officer of local government in Banyumas central Java provinces. Data analysis used Structural Equation Model (SEM) with the program AMOS 18.0. Result of hypothesis examination indicates that the first hypothesis raised is rejected and the second hypothesis is acceptedin_ID
dc.language.isoidin_ID
dc.publisherUniversitas Muhammadiyah Surakartain_ID
dc.subjectImplementation of Government Information Financial Systemin_ID
dc.subject(SIKD)in_ID
dc.subjectperformance officerin_ID
dc.subjectRole Clarityin_ID
dc.titlePengaruh Implementasi Sistem Informasi Keuangan Daerah terhadap Kinerja Pegawai : Kejelasan Peran sebagai Variabel Intervening (Studi Empiris pada Satuan Kerja Perangkat Daerah Kabupaten Banyumas)in_ID
dc.typeArticlein_ID


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