SKRIPSI DIGITAL
Pengaruh Faktor Keperilakuan Organisasi Terhadap Kegunaan Sistem Akuntansi Keuangan dengan Konflik Kognitif sebagai Variabel Intervening pada Dinas Kesehatan Kota Semarang = The Effect of Organizational Behavior Factors on the Usefulness of the Financial Accounting System with Cognitive Conflict as an Intervening Variable at Dinas Kesehatan Kota Semarang
This research aims to analyze and determine the effect of organizational behavioral
factors, namely training and clarity of purpose on the usefulness of the financial
accounting system with cognitive conflict as an intervening variable at Dinas
Kesehatan Kota Semarang. This research uses interviews and questionnaires as data
collection methods. The questionnaire uses a likert scale, and the sample for this
research is 30 respondents with the sample criteria being employees of government
agencies who carry out accounting/administrative functions. The analysis tools
used include validity test, reliability test, descriptive statistical analysis, classic assumption test, hypothesis test, and sobel test. The research findings indicate that
training has no effect on the usefulness of the financial accounting system, and
similarly, cognitive conflict has no effect on the usefulness of the financial
accounting system. Clarity of purpose has an effect on the usefulness of the
financial accounting systems. Training has no effect on the usefulness of the
financial accounting system with cognitive conflict as an intervening variable.
Clarity of purpose has no effect on the usefulness of the financial accounting system
with cognitive conflict as an intervening variable.
Keywords: Training, Clarity of Purpose, Cognitive Conflict, the Usefulness of the
Financial Accounting Systems.
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