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ANTECEDENTS AND CONSEQUENCES OF PSYCHOLOGICAL EMPOWERMENT AND ROLE CLARITY AS AN INTERVENING VARIABLE
Corresponding Author(s) : Nurdiono Nurdiono
Humanities & Social Sciences Reviews,
Vol. 7 No. 6 (2019): November
Abstract
Purpose: This study aims to examine the effect of decentralization in decision making, psychological empowerment, and clarity of role in the implementation of the Regional Financial Information System (SIKD).
Methodology: The sampling technique in this study is by using the Convenience Sampling technique.
Results: The results of hypothesis testing show that there are six supported hypotheses and two rejected hypotheses.
Implications: The implementation of the Regional Financial Information System (SIKD) and the consequences of implementing SIKD on performance by mediating dysfunctional behavior in the Regional Work Unit (SKPD) implementers in Lampung Province.
Keywords
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- Abernethy, M. A., and Guthrie. 1994.†The consequences of customization on management accounting system designâ€. Accounting Organization and Society.
- Abernethy, M. A., and Jan Bouwens. 2005. “ Determinants of accounting innovationâ€. ABACUS. https://doi.org/10.1111/j.1467-6281.2005.00180.x DOI: https://doi.org/10.1111/j.1467-6281.2005.00180.x
- Abernethy, M.A., and Jan Bouwens. 2000. “The Consequences of Customization on Management Accounting System Designâ€. Accounting, Organizations, and Society,
- Vol. 25, No. 3.
- Abernethy, M. A., and A. M. Lillis.2001. “Interdependencies in Organization Design: A Test in Hospitalsâ€. Journal of Management Accounting Research, Vol. 13. https://doi.org/10.2308/jmar.2001.13.1.107 DOI: https://doi.org/10.2308/jmar.2001.13.1.107
- Ahmad Suhaili. 2004. “Analisis faktor-faktor yang mempengaruhi pemanfaatan Teknologi Informasi dan Pengaruhnya terhadap Kinerja Manajerial pada Perusahaan Manufaktur dei Kalimantan Selatanâ€. Program Studi Magister Akuntansi Universitas Diponegoro (tidak dipublikasikan).
- Ajzen, and Fishbein. 1975. “The theory of planned behavior organizational behavior and human decision processâ€. Journal of Applied Social Psychology. Vol.32.
- Ajzen, I. 2008. “Consumer attitudes and behaviorâ€. Journal Handbook of Consumer Psychology. Vol.1.
- Anderson, S.W. 1995.â€A framework for assessing cost management system changes. The case of activity-based costing implementation at general motors’. Journal of management accounting research. Vol.71.
- Ayu Oktaviani. 2003.†Desentralisasi Pengambilan Keputusan, Pengendalian Akuntansi dan Kinerja Kantor Dinasâ€. Program studi Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan)
- Burn, W.J. 2000. “ A field study of an attempt o change an Embedded Cost Accounting Systemâ€. Harvard Bussiness School Press.
- Cavalluzzo, K. S., and C. D. Ittner. 2004. “Implementing Performance MeasurementInnovations: Evidence From Governmentâ€. Accounting, Organizations and Society, Vol. 29, Nos 3–4. https://doi.org/10.1016/S0361-3682(03)00013-8 DOI: https://doi.org/10.1016/S0361-3682(03)00013-8
- Chong, and Kar. 1997.†The role of accounting information in organizational control: The state of the art. Behavioral research: Foundation and frontiers.
- Cohen, W. M., and D. A. Levinthal. 1990. “Absorptive Capacity: A New Perspective on Learning and Innovationâ€. Administrative Science Quarterly, Vol. 35, No. 1. https://doi.org/10.2307/2393553 DOI: https://doi.org/10.2307/2393553
- Cooperm R., R.S.Kaplan.L.S. Maisel.E. Morrisey and R.M. Ochm. 1992. “Implementing Activity Based Costingâ€. Institute Of Management Accountant.
- Ghozali, Imam. 2005. Aplikasi Analisis Multivariate Dengan Program SPSS Edisi Ketiga. Semarang: Badan Penerbit Univesitas Diponegoro
- Ghozali, Imam. 2006. Aplikasi Analisis Multivariate Dengan Program SPSS Edisi Keempat. Semarang: Badan Penerbit Univesitas Diponegoro
- Hair et.al. 1998. Multivariate Data Analysis, Fifth Edition, Prentice HalL. Upper saddle River: New Jersey.
- Hall, M. (2004). “The effect of Comprehensive Performance Measurement Systems on Role Clarity, Psycological, Empowerment and Managerial Performanceâ€. Global Management Accounting Research Symposium. Available on www. ssrn.com.
- Jones, Peter and Daphne Comfort (2018). Sustainable Consumption and the Leading US
- Retailers.Indonesian Journal of Corporate Social Responsibility and Environmental
- Managementhttp://ijcsrem.org/index.php/ijcsrem Vol. 1, No. 1, pp. 1–15
- Lyna Latifah, 2005. “Pengaruh faktor organisasional, peran konflik kognitif dan afektif dalam tahap awal implementasi system keuangan daerahâ€. Program Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan).
- Miah. N.Z., Mia. L. 1996. Decentralization, Accounting Control and Performance of Government Organization: A New Zealand Empirical Study, Financial Accountability & Management, 12 (3), August, hal 173-189. https://doi.org/10.1111/j.1468-0408.1996.tb00421.x DOI: https://doi.org/10.1111/j.1468-0408.1996.tb00421.x
- Nurdiono Nurdiono, et al (2019). CSR disclosure impact on corporate market performance of
- Indonesia listed Companies (ID) in trade sectors. Academy of Accounting and Financial
- Studies Journal Volume 23, Special Issue 1, 2019 1 1528-2635-23-SI-1-354
- Peraturan Pelaksanaan UU Perimbangan Keuangan antara Pemerintahan Pusat dan Daerah. 2006. Penerbit CV. Duta Nusindo, Semarang.
- Primasari, Dona. 2006. Anteseden dan konsekwensi implementasi SIKD (studi empiris pada Bakorwil IV Prov. Jawa Tengah) Program Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan).
- Primasari, Dona. Lego Waspodo, Syaiful Rahman. 2008. Anteseden dan konsekwensi implementasi SIKD (studi empiris pada Bakorwil III. Prov. Jawa Tengah. Jurnal Universitas. SNA VIII Pontianak.
- Rahman. 2006. Pengaruh Sistem Pengukuran Kinerja Terhadap Pemberdayaan Psikologis dan Kinerja Manajerial. Tesis Magister Saains Akuntansi Universitas Diponegoro.
- Robbins, Stephen. 2003. “ Organizational Behavioralâ€. Prentice Hall, Inc.
- Sawyer, J. E. 1992 . Goal and Process Clarity: Specification of Multiple Constructs of Role Ambiguity and Structural Equaation Model of Their Antecedents and Conquences. Journal of Applied Psychology, 77(2), 130-142. https://doi.org/10.1037//0021-9010.77.2.130 DOI: https://doi.org/10.1037//0021-9010.77.2.130
- Scott, S. G., and R. A. Bruce. 1994. “Determinants of Innovative Behavior: A Path Model of Individual Innovation in the Workplaceâ€..Academy of Management Journal, Vol. 37, No. 3. https://doi.org/10.2307/256701 DOI: https://doi.org/10.2307/256701
- Shields, M. D.. 1995. “An Empirical Analysis of Firms†Implementation Experiences With Activity-Based Costingâ€. Journal of Management Accounting Research, Vol.7.
- Soobaroyen Teerooven. 2006. â€Management Control System and Dysfunctional Behavior: an Empirical Investigationâ€. Accounting Behavior. Email: trs@aber.ac.uk
- Sudjono dan Dona Primasari. 2010. Anteseden dan konsekwensi implementasi SAKD : dukungan atasan sebagai vaariabel intervening ((studi empiris pada Bakorwil III Prov. Jawa Tengah). Jurnal FE Universitas Tirtayasa, Serang Banten.
- Susrani. 2002. Pengaruh Desentralisasi Pengambilan Keputusan terhadap Karakteristik Sistem Akuntansi dengan Kejelasan Peran dan Tugas sebagai Variabel Moderating. Program Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan).
- Thomas, Kenneth W. dan Betty A. Velthouse. 1990. Cognitive Elements of Empowerment: An “Interpretive†Model of Intristic Task Motivation. Journal The Academy of Managaement Review. Vol. 15., No. 4 (Oct., 1990), pp. 666-681. https://doi.org/10.5465/amr.1990.4310926 DOI: https://doi.org/10.5465/amr.1990.4310926
- Vankatesh, V. and Davis F.D. 2000. A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Scince, 46 (2), pp, 186-204. DOI: https://doi.org/10.1287/mnsc.46.2.186.11926
- https://doi.org/10.1287/mnsc.46.2.186.11926 DOI: https://doi.org/10.1287/mnsc.46.2.186.11926
- Zimmerman, J. L. 2003. “ Accounting for Decision Making and Controlâ€. 4th ed., Irwin.
References
Abernethy, M. A., and Guthrie. 1994.†The consequences of customization on management accounting system designâ€. Accounting Organization and Society.
Abernethy, M. A., and Jan Bouwens. 2005. “ Determinants of accounting innovationâ€. ABACUS. https://doi.org/10.1111/j.1467-6281.2005.00180.x DOI: https://doi.org/10.1111/j.1467-6281.2005.00180.x
Abernethy, M.A., and Jan Bouwens. 2000. “The Consequences of Customization on Management Accounting System Designâ€. Accounting, Organizations, and Society,
Vol. 25, No. 3.
Abernethy, M. A., and A. M. Lillis.2001. “Interdependencies in Organization Design: A Test in Hospitalsâ€. Journal of Management Accounting Research, Vol. 13. https://doi.org/10.2308/jmar.2001.13.1.107 DOI: https://doi.org/10.2308/jmar.2001.13.1.107
Ahmad Suhaili. 2004. “Analisis faktor-faktor yang mempengaruhi pemanfaatan Teknologi Informasi dan Pengaruhnya terhadap Kinerja Manajerial pada Perusahaan Manufaktur dei Kalimantan Selatanâ€. Program Studi Magister Akuntansi Universitas Diponegoro (tidak dipublikasikan).
Ajzen, and Fishbein. 1975. “The theory of planned behavior organizational behavior and human decision processâ€. Journal of Applied Social Psychology. Vol.32.
Ajzen, I. 2008. “Consumer attitudes and behaviorâ€. Journal Handbook of Consumer Psychology. Vol.1.
Anderson, S.W. 1995.â€A framework for assessing cost management system changes. The case of activity-based costing implementation at general motors’. Journal of management accounting research. Vol.71.
Ayu Oktaviani. 2003.†Desentralisasi Pengambilan Keputusan, Pengendalian Akuntansi dan Kinerja Kantor Dinasâ€. Program studi Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan)
Burn, W.J. 2000. “ A field study of an attempt o change an Embedded Cost Accounting Systemâ€. Harvard Bussiness School Press.
Cavalluzzo, K. S., and C. D. Ittner. 2004. “Implementing Performance MeasurementInnovations: Evidence From Governmentâ€. Accounting, Organizations and Society, Vol. 29, Nos 3–4. https://doi.org/10.1016/S0361-3682(03)00013-8 DOI: https://doi.org/10.1016/S0361-3682(03)00013-8
Chong, and Kar. 1997.†The role of accounting information in organizational control: The state of the art. Behavioral research: Foundation and frontiers.
Cohen, W. M., and D. A. Levinthal. 1990. “Absorptive Capacity: A New Perspective on Learning and Innovationâ€. Administrative Science Quarterly, Vol. 35, No. 1. https://doi.org/10.2307/2393553 DOI: https://doi.org/10.2307/2393553
Cooperm R., R.S.Kaplan.L.S. Maisel.E. Morrisey and R.M. Ochm. 1992. “Implementing Activity Based Costingâ€. Institute Of Management Accountant.
Ghozali, Imam. 2005. Aplikasi Analisis Multivariate Dengan Program SPSS Edisi Ketiga. Semarang: Badan Penerbit Univesitas Diponegoro
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate Dengan Program SPSS Edisi Keempat. Semarang: Badan Penerbit Univesitas Diponegoro
Hair et.al. 1998. Multivariate Data Analysis, Fifth Edition, Prentice HalL. Upper saddle River: New Jersey.
Hall, M. (2004). “The effect of Comprehensive Performance Measurement Systems on Role Clarity, Psycological, Empowerment and Managerial Performanceâ€. Global Management Accounting Research Symposium. Available on www. ssrn.com.
Jones, Peter and Daphne Comfort (2018). Sustainable Consumption and the Leading US
Retailers.Indonesian Journal of Corporate Social Responsibility and Environmental
Managementhttp://ijcsrem.org/index.php/ijcsrem Vol. 1, No. 1, pp. 1–15
Lyna Latifah, 2005. “Pengaruh faktor organisasional, peran konflik kognitif dan afektif dalam tahap awal implementasi system keuangan daerahâ€. Program Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan).
Miah. N.Z., Mia. L. 1996. Decentralization, Accounting Control and Performance of Government Organization: A New Zealand Empirical Study, Financial Accountability & Management, 12 (3), August, hal 173-189. https://doi.org/10.1111/j.1468-0408.1996.tb00421.x DOI: https://doi.org/10.1111/j.1468-0408.1996.tb00421.x
Nurdiono Nurdiono, et al (2019). CSR disclosure impact on corporate market performance of
Indonesia listed Companies (ID) in trade sectors. Academy of Accounting and Financial
Studies Journal Volume 23, Special Issue 1, 2019 1 1528-2635-23-SI-1-354
Peraturan Pelaksanaan UU Perimbangan Keuangan antara Pemerintahan Pusat dan Daerah. 2006. Penerbit CV. Duta Nusindo, Semarang.
Primasari, Dona. 2006. Anteseden dan konsekwensi implementasi SIKD (studi empiris pada Bakorwil IV Prov. Jawa Tengah) Program Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan).
Primasari, Dona. Lego Waspodo, Syaiful Rahman. 2008. Anteseden dan konsekwensi implementasi SIKD (studi empiris pada Bakorwil III. Prov. Jawa Tengah. Jurnal Universitas. SNA VIII Pontianak.
Rahman. 2006. Pengaruh Sistem Pengukuran Kinerja Terhadap Pemberdayaan Psikologis dan Kinerja Manajerial. Tesis Magister Saains Akuntansi Universitas Diponegoro.
Robbins, Stephen. 2003. “ Organizational Behavioralâ€. Prentice Hall, Inc.
Sawyer, J. E. 1992 . Goal and Process Clarity: Specification of Multiple Constructs of Role Ambiguity and Structural Equaation Model of Their Antecedents and Conquences. Journal of Applied Psychology, 77(2), 130-142. https://doi.org/10.1037//0021-9010.77.2.130 DOI: https://doi.org/10.1037//0021-9010.77.2.130
Scott, S. G., and R. A. Bruce. 1994. “Determinants of Innovative Behavior: A Path Model of Individual Innovation in the Workplaceâ€..Academy of Management Journal, Vol. 37, No. 3. https://doi.org/10.2307/256701 DOI: https://doi.org/10.2307/256701
Shields, M. D.. 1995. “An Empirical Analysis of Firms†Implementation Experiences With Activity-Based Costingâ€. Journal of Management Accounting Research, Vol.7.
Soobaroyen Teerooven. 2006. â€Management Control System and Dysfunctional Behavior: an Empirical Investigationâ€. Accounting Behavior. Email: trs@aber.ac.uk
Sudjono dan Dona Primasari. 2010. Anteseden dan konsekwensi implementasi SAKD : dukungan atasan sebagai vaariabel intervening ((studi empiris pada Bakorwil III Prov. Jawa Tengah). Jurnal FE Universitas Tirtayasa, Serang Banten.
Susrani. 2002. Pengaruh Desentralisasi Pengambilan Keputusan terhadap Karakteristik Sistem Akuntansi dengan Kejelasan Peran dan Tugas sebagai Variabel Moderating. Program Magister Akuntansi Universitas Diponegoro, Semarang (tidak dipublikasikan).
Thomas, Kenneth W. dan Betty A. Velthouse. 1990. Cognitive Elements of Empowerment: An “Interpretive†Model of Intristic Task Motivation. Journal The Academy of Managaement Review. Vol. 15., No. 4 (Oct., 1990), pp. 666-681. https://doi.org/10.5465/amr.1990.4310926 DOI: https://doi.org/10.5465/amr.1990.4310926
Vankatesh, V. and Davis F.D. 2000. A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies. Management Scince, 46 (2), pp, 186-204. DOI: https://doi.org/10.1287/mnsc.46.2.186.11926
https://doi.org/10.1287/mnsc.46.2.186.11926 DOI: https://doi.org/10.1287/mnsc.46.2.186.11926
Zimmerman, J. L. 2003. “ Accounting for Decision Making and Controlâ€. 4th ed., Irwin.