PENGARUH PELATIHAN, KAPASITAS SDM, KEJELASAN TUJUAN, DAN DUKUNGAN ATASAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH (STUDI EMPIRIS PADA PEMERINTAH KABUPATEN SIJUNJUNG)

Abstract

The civil servant are required in making financial report should be accurate, relevant, and valuable then  the change of accountancy record from local financial manual (MAKUDA) in 1981 to computerization. The aim of this research is for determining the influence of training, SDM capacity, goal clarity and support superior against independent variable is SAKD usefulness which using multiple regression analysis.

            This research is empirical research using primary data by distributing questionnaires. The sample used in this research is  the civil servant of financial department in Sijunjung through purposive sampling method. This research has five variables which four variable are dependent variable: training, SDM capacity, goal clarity, and support superior and one independent variable is SAKD usefulness.

Statistics analysis be used are (1) Classic assumption testing, consist of normality test, multicollinearity test, (2) Hypothesis testing, consist of determination coefficient test ( R²), hypothesis test in simultaneous (F-test), and hypothesis test in partial (t-test).

            Based on the result shows that goal clarity and support superior has significant effect to SAKD usefulness, then training variable and SDM capacity doesn’t has significant effect against SAKD usefulness.. The value of determination coefficient show that training, SDM capacity, goal clarity and support superior are together effect the independent (SAKD usefulness) is 29,90%, then 70,10% is effected by others variable which doesn’t explain in this research.

 

Keyword: Training, SDM capacity, Goal Clarity, Support Superior and SAKD Usefulness.