PENGARUH SISTEM PENGENDALIAN AKUNTANSI TERHADAP HUBUNGAN DESENTRALISASI PENGAMBILAN KEPUTUSAN DENGAN KINERJA PADA ORGANISASI PEMERINTAHAN DI JAWA TIMUR

Authors

  • Khoirul Abidin Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.30742/equilibrium.v5i3.267

Keywords:

decentralization, accountancy controlling system and Performance

Abstract

This research wants to find empiric evidences that accountancy controlling system affect the relation between decision making decentralization and the performance of government organization in East Java. Questioners was sent to 85 respondents, that are the chief some official department and the chief of sub department (Education Department, Health Department as well as, Transmigration and Labor Force Department. Each of the answers was analyzed using Doubled Linear Regression. The research's result shows that the level increasing in decision making decentralization in department office cause the increasing in the performance; also that the relation between decision making decentralization and performance can not be influenced by the accountancy controlling system, either in a higher of lower accountancy controlling system.

References

Ancok, D, 1987, Teknik Penyusunan Skala Pengukur, Yogyakarta: Pusat Penelitian Kependudukan, Universitas Gadjah Mada.

Andriani, S, 2001, Desentralisasi Pengambilan Keputusan, Pengendalian Akuntansi, Dan Kinerja Kantor Dinas, Tesis.

Anthony, R.N dan V. Govindarajan, 1998, Management Control Systems, 9th Edition, Chicago.

Bromwich, M; 1990; The Case for Strategic Management Accounting: The Role of Accounting Information for Strategy in Competitive Markets; Accounting Organization and Society; pp. 27-46

Chenhall, R.H dan Morris, 1986, The Impact and Structure, Environment and Interdependence on the Perceived usefulness of Management Accounting System, The Accounting Review, Vol.61, No.1.

Cooper, D.R dan C.W Emory, 1996, Metode Penelitian Bisnis, Alih Bahasa Gunawan, E dan I, Nurmawan, Edisi Kelima, Jilid 1.

Cushing, B.E dan R.B Romney, 1994, Accounting Information Systems; Addison-Wesley.

Flamholtz, E.G., T.K Das dan A. Tsui, 1985, Toward and Integrative Framework of Organizational Control, Accounting Organizations and Society.

Galbrauth, J, 1973, Designing Complex Organizations, Readin, Mass: Addison Wesley Publishing Company.

Gordon dan Narayanan, 1984, Management Accounting System, Perceived Environmental Uncertainty and Structure, An Empirical Investigation, Accounting Organizations and Society.

Gordon, L.A and D. Miller; 1976; A Contingency Framework for the Design of Accounting Information System; Accounting, Organization.

Gujarati, D. (2000), Basic Econometrics, Four Edition, (McGraw-Hill) / Irwin Corporation

Heller, F.A and G Yulk, 1969, Participation Managerial Decision-Making and Situational Variables, Organizational Behavior and Human Performance. Hellriegel, D. and J. W. Slocum; 1978; Management : Contingency Approaches; (2nd ed) (Addison-Wesley)

Hill, C.W.L; 1988; Corporate Control Type, Strategy, Size, and Financial Performance; Journal of Management Studies; pp. 125-136

Merchant, K.A, 1998, Modern Management Control System Text and Cases, International Edition, Prentice Hall, Upper Sadle River, New Jersey. Miah, N.Z dan

Mia, L, Decentralization and Accounting Control of Government Organization, A New Zealand Empirical Study, Financial Accountability and Management, Vol.12, No.3, August.

Mills, P.K, 1983, Self Management: Its control and relationship to other organizational properties, Academy of Management Review.

Negandhi, A.R. and B. Reimenn; 1973; Correlates ofDecentralization; Closed and Open Systems Perspective; Academy of Management Journal; pp. 570-582

Nugroho, R, 2000, Otonomi Daerah Desentralisasi Tanpa Revolusi: Kajian dan Kritik atas Kebijakan Desentralisasi di Indonesia, Jakarta.

Osborn, D dan T Gaebler, 1992, Reinvesting Government: How The Entrepreneurial Spirit is Transforming the Public Sector.

Pugh, D.S., D.J. Hickson, C.R. Hinigs and C. Turner; 1969; The Context of Organization Structure; Administrative Science Quarterly; pp. 91-144.

Rahman, I, 2002, Hubungan Desentralisasi, Sistem Pengendalian Akuntansi dan Kinerja Unit Bisnis Organisasi Sektor Publik: Peran Locus of Control sebagai Variabel Pemoderasi, Tesis.

Sarundajang; 1999; Arus Batik Kekuasaan Pusat Ke Daerah; Sinar Harapan .Jakarta.

Simon, R, 1990, The Role of Management Control System in Creating Competitive Advantage, New Perspective, Accounting Organizations and Society.

Subrammaniam, N dan Mia, L, 2001, The Relation between Decentralized Structure, Budgetary Participation and Organizational Commitment, The Moderating Role of Manager's Value Orientation towards Innovation, Accounting Auditing & Accountability Journal, Vol.14 No.1.

UU No. 22/1999; Tentang Pemerintahan Daerah.

UU No. 25/1999; Tentang Perimbangan Keuangan Antara Pemerintahan Pusat dan daerah.

Downloads

Issue

Vol. 5 No. 3 (2007): December

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work