PENGARUH PELATIHAN, KEJELASAN TUJUAN, DAN DUKUNGAN ATASAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) (STUDI EMPIRIS PADA PEMERINTAH KOTA BUKITTINGGI)

Abstract

Since the change of accountancy record from local financial manual (MAKUDA) in 1981 to computerization  which make the civil servant in making financial report should be accurate, relevant, and  valuable. The aim of this research is for determining the influence of training, goal clarity and support superior against the use of local government system which using multiple regression analysis. The object of this research is the civil servant of financial department in Bukittinggi. The methodology of aggregation data use purposive sampling. This research has four variables which three variable are dependent variable: training, goal clarity, and support superior and one independent variable is SAKD usefulness. Based on the result of data analysis and testing hypothetical, the conclusion can be got is goal clarity and support superior has significant effect to SAKD usefulness, then training variable doesn’t has significant effect against SAKD usefulness. The value of determination coefficient show that training, goal clarity and support superior are together effect the independent (SAKD usefulness) is 35,10%, then 64,90% is effected by others variable which doesn’t explain in this research.

Keywords : Training, Goal Clarity, Support Superior and SAKD Usefulness.