Oktaviani , Ayu (2003) PENGARUH DESENTRALISASI PENGAMBILAN KEPUTUSAN TERHADAP KINERJA MANAJERIAL KANTOR DINAS : SISTEM PENGENDALIAN AKUNTANSI SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS: OTONOMI DAERAH KALIMANTAN SELATAN). Masters thesis, program Pascasarjana Universitas Diponegoro.
| PDF - Published Version 2877Kb |
Abstract
The aims of this research are (1) to examine the effect of decentralization of decision making on accounting control system, (2) to examine the effect of accounting control systems on managerial performance, (3) to examine the effect of decision making decentralization on managerial performance, (4) to examine accounting control systems as the intervening variable on the relationship between decision making decentralization on managerial performance. Respondents were the Chief of some office in South Kalimantan. Out of 151 questionnaires sent, 109 usable responses were gathered. Data were analyzed by Structural Equation Modeling in AMOS 4.01 Results of this study reveal that increasing the level of decision making decentralization, the decision making on the official departement increases the extent of accounting control systems. Beside that, the study reveals that the tighter the utilization of accounting control systems, the better managerial performance. In addition, the study found that accounting control systems acted as intervening variable on the relationship between decision making decentralization and managerial performance. Penelitian ini bertujuan untuk (1) Menguji pengaruh desentralisasi pengambilan keputusan terhadap sistem pengendalian akuntansi. (2) Menguji pengaruh system pengendalian akuntansi terhadap kinerja manajerial . (3) Menguji pengaruh desentralisasi pengambilan keputusan terhadap kinerj a martjerial. (4) Menguji sistem pengendalian akuntansi sebagai variabel intervening hubungan desentralisasi pengambilan keputusan terhadap kinerja manajerial. Responden adalah kepala dinas pada organisasi pemerintah di Kalimantan Selatan . Dan 151 kuesioner yang dibagikan, diperoleh 109 responden yang dapat dimasukkan dalam pengolahan data. Analisis data menggunakan structural equation modeling dengan program Amos 4.01 Hasil penelitian ini menunjukkan bahwa dengan meningkatnya level desentralisasi pengambilan keputusan pada kantor dinas menyebabkan peningkatan penggunaan system pengendalian akuntansinya. Selain itu menunjukkan bahwa semakin besar penggunaan sistem pengendalian akuntansi semakin baik kinerja manajerialnya. Temuan lain menunjukkan bahwa sistem pengendalian akuntansi berperan sebagai variabel intervening pada hubungan desentralisasi pengambilan keputusan terhadap kinerja manajerial
Item Type: | Thesis (Masters) |
---|---|
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | School of Postgraduate (mixed) > Master Program in Accounting |
ID Code: | 9950 |
Deposited By: | Mr UPT Perpus 2 |
Deposited On: | 04 May 2010 08:07 |
Last Modified: | 04 May 2010 08:07 |
Repository Staff Only: item control page