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PENGARUH IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH DAN KINERJA PEGAWAI: KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BANYUMAS Primasari, Dona
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.643 KB) | DOI: 10.12928/optimum.v3i2.7799

Abstract

The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is AMOS ver.18.00 analysis, The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report.