DAMPAK KEKUASAAN TERHADAP PERILAKU PIMPINAN: KONTROL KEPUTUSAN DAN MANAJEMEN KEPUTUSAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS: KEPALA BADAN/DINAS DI WILAYAH I PEMBANGUNAN LINTAS KABUPATEN/KOTA PROPINSI JAWA TENGAH)

Abstract

ABSTRACT This study examines the relation between authority formal design of accounting information system and authority informal to using accounting information system for decision control and decision management. Result from researching into this give contribution for the theory development, particularly for the behavioral accountancy, sharing for the managerial practice in expense efficiency improving through its[his] important behavior expense. This research represents the empirical test which used census sampling technique in data collection. Data were collected from 173 officer of local government in Bakorwil I central Java provinces. Data analysis used Structural Equation Model (SEM) with the program AMOS 5.0 Result of hypothesis examination indicates there are no positive influence between authority formal to accounting information system for decision control and decision management. There are no positive influence between authority to accounting information system for decision control and decision management. There are positive influence between design accounting information system to decision control but no with decision management. Decision control have positive influence with cost consciousness. There are no influence between decision management to cost consciousness. There are no influence between authority formal to cost consciousness, and authority informal have direct influence to cost consciousness. Keywords : formal authority , informal authority , accounting information system design, decision control, decision management and cost consciousness .