THE ANTECEDENT VARIABLES OF GOVERNMENT FINANCIAL ACCOUNTING SYSTEM IMPLEMENTATION AND ITS CONSEQUENCES (EMPIRICAL STUDY ON CENTRAL JAVA PROVINCES, INDONESIA)

Dona Primasari, Rini Widianingsih,Siti Magfiroh (2016) The Antecedent Variables Of Government Financial Accounting System Implementation And Its Consequences (empirical Study On Central Java Provinces, Indonesia)

Lembaga Penelitian Um Metro


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ABSTRACT

This study examines the antecedent variables of Government Financial Acccounting System (SAKD) implementation and its consequence. The antecedent variables are: decentralization of decision making, adaptation and the manager support. The consequences are satisfaction and performance officer. This research repre sents the empirical test which used convenience sampling technics in data collection. The data were collected from 167 officers of local government in Java provinces, Indonesia . Data analysis used Structural Equation Model (SEM) with the AMOS program. T he result of hypothesis examination indicates that six raised hypothesis are accepted and two hypotheses are rejected.

Keywords: Decentralization of Decision Making, Adaptation Officer, Manager Support, Implementation of Government Accounting Financial S ystem (SAKD), Satisfaction and Performance Officer