Dampak Struktur Kekuasaan Pada Penggunaan Sikd Untuk Kontrol Keputusan Dan Manajemen Keputusan, Dan Perilaku Manajerial : Studi Pada Organisasi Pemerintahan Daerah

Muchamad Syafruddin

Universitas Diponegoro

Abstract

This study examines empirically the impact of authority structures (power) on the use of accounting information systems for decision control and decision management, and managerial behavior by local government. According to the work of orthodox theorists (especially on the use of agency theory), theoretical framework is designed to enable an assessment of the relative impact of authority structures (formal and informal authority) on the use of accounting information systems for decision control and decision management, and managerial behavior. While formal authority stems from allocation of decision right, informal authority stems from individual power and influence.

The study is based on data collected from unit (perangkat daerah) managers in local government, namely Kabupaten Kudus. The results support the hypotheses and demonstrate the consequences of power on organizational functioning. The findings indicate that delegation of formal authority to unit (perangkat daerah) managers not only has a direct impact on the use of accounting information systems for decision control and decision management, it also has an important effect on their managerial behavior, especially their cost consciousness.

Key Words: Authority structures (power), Formal and informal authority, The use of accounting information systems for decision control and decision management, Managerial behavior, Cost consciousness

Download