Pengaruh penggunaan informasi akuntansi sebagai alat evaluasi kinerja dan budaya organisasi terhadap perilaku manajer

PRASTIWI, Andri, Dr. Indra Wijaya Kusuma, MBA

2004 | Tesis | S2 Akuntansi

Pcngukuran kinCIja scharusnya bisa 1ncnccnninkan kcscluruhan kcgiatan dan atau hasil yang tcrkait dcngan tugas yang dibcrikan. Olch karcna itn dipcrlukan ukuran kinCIja yang lcngkap. Kcnyataan bahwa pcngnkuran kinCIja 1obih scring dilakukan dcngan 1ncngg11nakan ukuran kuantitatif scpcrti infonnasi akuntansi, yang hanya 1ncnccnninkan satu aspck saja yaitu aspck finansial. Hal ini dilnungkinkan akan 1ncni1nbulkan pcrilaku disfungsional/ncgatif. yaitu pcrilaku yang tidak scsuai dcngan kctcntuan atau tidak sclaras dcngan tujnan pcnlsahaan. Mcski bukan ukuran yang lcngkap namun dcmikian dalaln praktik ukuran ini 1nasih sangat diandalkan. Scsuatu yang harus dipikirkan adalah bagaimana 1ncnggunakan ulmran ini agar pcrilaku ncgatif bisa diminimalisir. Bcbcrapa pcnclitian (Hopwood, 1972; Otlcy,1978; Hirst,1981) 1ncncoba 1ncnghubungkan yariabcl pcnggmnaan infonnasi akuntansi (reliance accounting peijflmiiance measure R1111»! variable) dan pcrilaku Inanajcr dcngan 1ncnlasuk1

Perfonnance measurement must reflect comprehensively the activities and or result that related with the task given. Because of that. it needs complete performance measure. In fact. perfonnance is evaluated by using quantitative measure such as accounting infonnation. This measure just reflects one aspect. that is financial aspect. The usage of the measure enable to cause dysfunctional/negative behavior that is the action or the attitude that not congruence to organizational purpose. Although. it is not a complete measure. the accounting infonnation is used as one of perfomance measures. Something that must be thought is how we can use the measure as an instrument for measuring perfonnance in order to minimize dysfunctional behavior. Some research (Hopwood. 1972; Otley.l978; Hirst.l981) tried to correlate the usage of accounting infonnation variable (reliance accounting perfonnance measure/RAPM variable) with manager behavior by combining the other variable to find description how the accounting perfonnance measure can be applied optimally. This research still tries to answer the problem by associating RAPM variable and situational variables (organizational culture) with manager behavior. Data is collected using questionaire. A number of 400 questionaires have been sent to respondents and 78 questionaires are back (rate of 19.5%). From that number. 46 questionaires can be processed. Data analysis uses multiple regression. The result shows that accounting infonnation is more complete perfonnance measure and it won‘t lead to the dysfunctional behavior for organizational that oriented on process, applied tight control system and nonnative organizational than the organizational that oriented on the outcome. applied loose control system and pragmative organizational. While the impact of the usage of accounting infonnation performance measure to manager behavior in the organizational that oriented on employer/job, applied open/closed system and profesional/parochial organizational. statistically do not support the hypothesis. Key Words: Accounting infimnation perflmnance measure, organizational

Kata Kunci : Informasi Akuntansi,Perilaku Manajer, culture, (itiS'flmCIi()I?(7/~“‘71egative behavior, functiona[goositive behavior.