FAKTOR KEPRILAKUAN ORGANISASI DALAM IMPLEMENTASI SISTEM AKUNTANSI KEUANGAN DAERAH (Studi Empiris pada Pemerintah Kabupaten dan Kota di Jawa Tengah dan Daerah Istimewa Yogyakarta)

Abstract

This study examines the role conflict and organizational factors in Government Financial Accounting System (Sistem Akuntansi Keuangan Daerah) implementation. It is argued that attention to organitational factor enhance cognitif conflict that is then conflict associeted with successful Government Financial Accounting System implementation, specifically the usefulness of Government Financial Accounting System for transparancy, eficiency and accountability. Lack of attention to these factors generates affective conflict that is associated with less successful implementation. Data were collected from 138 officers of local government in Central Java and Yogyakarta province. The data then analyzed using Path Analysis with AMOS 4.01 software. Result of an empirical study of 138 respondens indicated that organitational factor such as top support have a significant positive influence on Government Financial Accounting System implementation. However, it shows that organizational factors such training and clarity objective does not have a significant positive influence on Government Financial Accounting System implementation. We also find attention to organitational factor enhance cognitive conflict and afective conflict that is then conflict associated with successful Government Financial Accounting System implementation does not have significant associations. Keywords : organizational factors (training, clarity of objective and management support), the role conflict (cognitive conflict and affective conflict) and Government Financial Accounting System implementation.