PENGARUH DESENTRALISASI PENGAMBILAN KEPUTUSAN TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH : SISTEM KONTROL AKUNTANSI SEBAGAI VARIABEL INTERVENING ( Studi Empiris Pada Penyelenggara Pemerintah Daerah Kabupaten Kudus )

Abstract

ABSTRACT The aims of the research are (1) to examine the effect of decentralization of decision making on accounting control systems (2) to examine the effect of accounting control systems on manajerial performance (3) to examine the effect of decision making decentralization on manajerial performance. (4) to examine accounting control systems as the intervening variable on the relationship between decision making decentralization on manajerial performance Respondents were the Chief of some office in Kudus Government. Out of 112 Questionnaires distribution, 104 usable responses were gathered. Data were analysed by SPSS program in 11.0 Version. The answer of the respondences are analyzed dy using path analysis programe. Results of this study reveal that increasing the level of decision making decentralization, the decision making on the official departements increase the extent of accounting control systems. Beside that, the better manajerial performance. In addition the study found that accounting control systems acted as intervening variable on the relationship between decision making decentralization on manajerial performance Key words : Decision making decentralization, Accounting control systems, Manajerial performance