PENGARUH KEJELASAN TUJUAN, DUKUNGAN ATASAN DAN PELATIHAN TERHADAP KEGUNAAN SISTEM AKUNTANSI KEUANGAN DAERAH DENGAN KONFLIK KOGNITIF DAN KONFLIK AFEKTIF SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hili

Nanda Rakhmata Sari · Taufeni Taufik · Rheny Afriana Hanif

4 citations0/0 files storedJurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Technology Adoption and User Behaviour Economic Growth and Fiscal Policies Financial Literacy and Behavior

Abstract

The research aims to analyze of influencing goal clarity, support superior and training to the use of local government financial accounting system with conflict cognitive and conflict affective as intervening variable. Object of this research is department of SKPD Indragiri Hilir. There are one hundred twenty eight questionnaires were sent, and one hundred twenty eight questionnaires are returned. The data are analyzed by structural equation model and using PLS (partial least square) program. The results of this research showed goal clarity has an effect to the use of local government financial accounting system with direct effect 0,000 significance, support superior has an effect to the use of local government financial accounting system with direct effect 0,010 significance, training has an effect to the use of local government financial accounting system with direct effect 0,000 significance, conflict cognitive has an effect to the use of local government financial accounting system with direct effect 0,000 significance and conflict affect has an effect to the use of local government financial accounting system with 0,020 significance. Each independent variables, gives the strong influence to dependent variable, it means independents variables could explain dependent variable well. While the remaining influenced by other variables not included in the structural equation model were not included in this study. All variables also have strong relation with variable dependents in this research.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Imported from OpenAlex (CC0) — nothing here is generated.