PENGARUH DESENTRALISASI PENGAMBILAN KEPUTUSAN TERHADAP IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH (SIKD)
(Studi Empiris Pada Pemerintah Kabupaten Temanggung, Kabupaten Magelang dan Kota Magelang)
Oleh
Ansy Gustin Setiyaningrum, Lilik Andriyani,
Fakultas Ekonomi - Universitas Muhammadiyah Magelang
ABSTRACT
This study examines the antecedent variable of implementation Government Financial Information Sistem (SIKD) and its consequence. The antecedent variables are: decentralization of decision making, training, adaptation and the influence of desain SIKD. The Concequences are satisfaction and performance officer. This research represents the empirical test which used purposive sampling technics in data collection. Data were collected from 116 officer SKPD government officials in Temanggung District, Magelang District and Magelang. Data analysis used Structural Equation Model (SEM) with the program AMOS 16.0. Results of testing showed that Decentralization of Decision Making negatively affect the training, adaptation, implementation of Government Financial Information Sistem (SIKD) and the influence of desain SIKD. Decentralization of decision making and implementation of Government Financial Information Sistem (SIKD) not mediated by a training and influence of design SIKD. Decentralization of decision making and implementation of Government Financial Information Sistem (SIKD) not mediated by a adaptation. Implementation of Government Financial Information Sistem (SIKD) positive effect the satisfaction, implementation of Government Financial Information Sistem (SIKD) negatively affect the performance officer. Implementation of Government Financial Information Sistem (SIKD) and Performance Officer not mediated by the satisfaction officers. Decentralization of Decision Making and Performance officers are not mediated by the implementation of Government Financial Information Sistem (SIKD)
Keywords:
Decentralization of decision making, training, adaptation, influence of design SIKD, implementation of Government Financial Information Sistem (SIKD), satisfaction and performance officer.
