PENGARUH DUKUNGAN ATASAN,KEJELASAN TUJUAN DAN PELATIHAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (Study pada DPKAD Kota Sumatera Barat)

Abstract

The purpose of this study are to examine the influence of Support Superior, Clarity of Purpose, and Training tousefulness of the Local Financial Accounting System (SAKD). The population in this study are Department of Finance and Asset Management District (city) in West Sumatra, with samples of employees in the accounting department who work in DPKAD on 7 city in the province of West Sumatra. This study using purposive sampling method. To test the effect of Support Superior, Clarity of Purpose, and Training to usefulness of the Local Financial Accounting System (SAKD)used multiple linear regression model . The results showed that support Bosses and clarity of purpose SAKD significant effect on usability .whiletraining does not have a significant effect on the usability SAKD . Keyword:Support Superior, Clarity of Purpose, Training, and usefulness of the Local Financial Accounting System (SAKD)