PENGARUH FAKTOR-FAKTOR KEPERILAKUAN ORGANISASI TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) DENGAN VARIABEL KONFLIK KOGNITIF DAN AFEKTIF SEBAGAI VARIABEL INTERVENING

Abstract

This study aimed to examine the effect of behavioral factors of the organization’s financial accounting system usability area (SAKD) with cognitive conflict and affective conflict as intervening. Respondents in this study were civil servants who work in the city of Padang on education. The sample in this study was determint by using purposive sampling method. The hypothesis in this study were tested using multiple regressions techniques on SEM-PLS. The first hypothesis of the influence on the area of study results show the training and utilization of information technology has an influence on the area of financial accounting system usability. Result of the second and third hypothesis testing showed training, clarity of purpose, supervisor support and utilization of information technology has no effect on cognitive conflict and affective conflict. Results of the fourth and fifth hypothesis testing showed cognitive conflict and affective conflict does not affect the usefulness of financial accounting system area. Results of the sixth and seventh hypothesis testing showed behavioral factors of the organization’s Regional Financial Accounting System utilities through cognitive conflict and affective conflict proved unsuccessful.

 

Keywords : Organizational Behavioral Factors, Conflict Cognitive, Affective Conflict and the Usefulness

                    Of the Regional Financial Accounting System.