Pengaruh disentralisasi dan sistem pengendalian akuntansi terhadap kinerja pimpinan dinas dengan locus of control sebagai variabel pemoderasi

IRFANSYAH, Ahmad, Dr. Abdul Halim, MBA

2003 | Tesis | S2 Akuntasi

Penelitian ini bertujuan memberikan bukti empiris, apakah desentralisasi pengambilan keputusan dan sistem pengendalian akuntansi berpengaruh signifikan positif terhadap peningkatan kinerja pimpinan dinas, serta apakah locus of control dapat berperan sebagai variabel pemoderasi terhadap hubungan antara desentralisasi dan sistem pengendalian akuntansi terhadap kinerja pimpinan dinas. Analisis penelitian dilakukan terhadap 160 responden para pimpinan dinas di Propinsi Sumatera Selatan. Ada empat variabel yang diukur dalam penelitian ini, yaitu desentralisasi, sistem pengendalian akuntansi, locus of control dan kinerja pimpinan dinas. Analisis data menggunakan program Statistical Product and Services Solution (SPSS) version 10.0. Pengujian hipotesis menggunakan simple regression analysis dan Moderated Regression Analysis (MRA).

This research aims to give empirical proofs, whether decentralization of decision making and accounting controls system have a positive and significant effect toward the improvement of the performance of official manager and whether locus of control can function as moderating variable toward the correlation between decentralization and accounting controls system toward the performance of official manager. The analysis in this research is done toward 160 respondents of official managers in the province ofSouth Sumatra. There are four variables measured in this research, which are decentralization, accounting controls system, locus of control, and the performance of official managers. The data analysis uses Statistical Product and Services Solution Program (SPSS) version lOMt The, testing of hypothesis uses Simple Regression Analysis and Moderated Regressiom' Analysis (MRA).

Kata Kunci : Kinerja Manajer,Pimpinan Dinas,Desentralisasi dan Pengendalian Akuntansi