Kajian Tentang Perilaku Dysfungsional Dalam Keterkaitan Dengan Anggaran, Struktur Organisasi Dan Tata Kerja, Dan Budaya Nasional Dengan Tiga Dimensi (Power Distance, Materialism Dan Femininism) (Penelitian Pada Satuan Kerja Perangkat Daerah Pemerintah Dae

Lili Sugeng Wiyantoro • Agus Solikhan Yulianto
Journal article Universitas Tarumanagara Journal of Accounting • 2012 Indonesia

Abstract

This study examines the effect of budgetary participation, reliance on accounting performance measures, standard operating procedure of local government toward dysfunctional behavior, to examines the effect of national culture toward dysfunctional behavior and to examines three dimensions of national cultures (power distance, materialism, and feminism) as moderating variable that effect of relationship between budgetary participation, reliance on accounting performance measures, and standard operating procedure of local government to Working Structural of Local Government’s (SKPD) dysfunctional behavior in Banten province. This research represents the empirical test which used random sampling techniques in data collection. Data were collected using a survey of 280 the Working Structure of Local Government to teen departments of local government for each head of department and head of unit department of local government for each seven residences at local government in Banten province of Indonesia. Data analysis uses Structural Equation Modeling (SEM) and SEM of moderating variable with interaction method in Partial Least Square (PLS) program is to use Smart PLS. The findings of the research showed that budgetary participation, reliance on accounting performance measures have the effect of positive significant toward dysfunctional behavior but working structure of local government has a negative effect toward dysfunctional behavior. Three dimensions of national cultures (power distance, materialism, and feminism) also have the effect of positive significant toward dysfunctional behavior. After testing with using Smart PLS program is SEM of moderating variable with interaction method each variables were gotten the result of the research showed that only reliance on accounting performance measures have a positive effect toward dysfunctional behavior that is moderated by national culture with three dimensions’ national culture.

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Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more