PENGARUH STRUKTUR OTORITAS FORMAL DAN KARAKTERISTIK SISTEM INFORMASI AKUNTANSI TERHADAP COST COUNSCIOUSNESS DENGAN MANAJEME KEPUTUSAN SEBAGAI VARIABEL INTERVENING (Studi empiris pada fakultas/sekolah yang terdapat pada Perguruan Tinggi Swasta di Kota Pa

Abstract

Cost counsciousness is one of management aspect in cost management and accounting. However there is lack of study investigate phenomena in public sector.  Therefore,  this study aims to investigate  the effect of formal structure authority and accounting information system characteristic on cost counsciousness. Besides,  this study  also determine the role of decision management  as intervening variable. The  agency theory used to undestand that cousal relationship between variables. The object of this research are managers and accounting staf in public sector, Pariaman district. By using 54 respondent, We found that formal structure  authority and accounting information system characteristic,have a significant effect on cost counsciousness and decision management. This decision management also significant effect on cost counsciousness. However, there is no role of decision management  as intervening variable.

Keywords: Cost Counsciousness, Formal Structure Authority,
Accounting Information System Characteristic,
And Decision Management.