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

Abstract

This 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 accepted