Pengaruh Budaya Organisasi, Gaya Kepemimpinan, Sistem Informasi Akuntansi Dan Standar Akuntansi Pemerintah Terhadap Kinerja Organisasi Pada Pemerintah Daerah Kabupaten Sumbawa

Abstract

<p><em>This study was conducted to examine the influence of organizational culture , leadership style , accounting information systems and government accounting standards on organizational performance Sumbawa Regency government . Objects in this study are echelon II , III Echelon and Echelon IV. Respondents were asked to answer a list of questions in the questionnaire form</em></p><em>Distribution of the questionnaire as many as 90 copies to all agencies , but which can be analyzed only 84 questionnaires.Processing and analysis of data using multiple linear regression method with SPSS version 18.0.Results based on test data analysis showed that the variables t Cultural organizations and government accounting standards significant positive effect on the performance of local government organizations Sumbawa.While the leadership style variable and accounting information systems showed no effect on organizational performance at local government district, Sumbawa. Based on the value of the F test showed that the variables of organizational culture , leadership style , accounting information systems and accounting standards of government influence simultaneously on the performance of local government organizations Sumbawa.</em>

The Role of Budget Decision Making as A Mediation of Accounting Information Systems and Organizational Culture on The Performance of Government Agencies

“…The results of this research are in line with previous research conducted by Fadhlurrohman, Budiman, and Khairina (2021), Sadad, Pituringsih and Irwan (2016), and Syahputri et al, (2019) which stated that organizational culture affects the performance of local government organizations. However, the results of this research contradict Indudewiet al, (2021) based on his research in Regional Apparatus Organizations (RAO) at the Yogyakarta Special Region Government (DIY) which concluded that organizational culture in a high context had no effect on government performance.…”

“…The results of this research are in line with previous research conducted by Sadad, Pituringsih and Irwan (2016) which stated that accounting information systems have no effect on government performance, and Ahmad and Sybiel (2019) based on their research in the SME industry in Jordan, concluded that information systems accounting has no significant effect on company performance. However, this research contradicts the results of previous studies which proved that accounting information systems are effectively used to improve organizational performance (Ismail, 2009), business performance (Abu Shahan et al, 2015), and local government performance (Molan and Priyadi, 2020).…”

“…According to De Long and Fahey (2017), it is stated that organizational culture is needed to increase knowledge sharing and creative thinking to support organizational success. This statement is in line with the results of research conducted by Fadhlurrohman, Budiman, and Khairina (2021), Sadad, Pituringsih, andIrwan (2016), andSyahputri et al, (2019), namely organizational culture affects the performance of local government organizations. However, this is different from the statement of Indudewi et al, (2021) in the results of their research which states that organizational culture in a high context has no effect on government performance.…”

Performance Of Regional Public Service Agencies: Accountability As A Moderating Variable

“…The results prove that leadership style influences organizational performance in the public sector. At the same time, research from (Sadad, 2016) and (Aprila, 2013) revealed that the leadership style did not affect the performance of the SKPD.…”