Pengaruh Praktik Akuntansi Manajemen Terhadap Perubahan Organisasi dan Kinerja Organisasi Pada Sektor Publik di Kota Semarang

Devina Ratnasari, Clara Susilawati


Abstract The main purpose of this research is to examine the effect of management accounting practices on organizational change and organizational performance. Previous empirical studies have shown that the success of management accounting practices in public sector organizations has not been convincing so that it raises doubts regarding the effectiveness of these practices in encouraging organizational change and improving performance. The sample are staff from 8 Government Agencies, 21 Government Offices, 6 Regional Companies, 17 Government Administrations (Districts), and 1 Regional Hospital in Semarang. Data analytical technique used in this research is SEM PLS. The results show that contemporary management accounting practices are positively associated with organizational change and organizational performance. The results also show that, when the public sector increasingly uses contemporary management accounting practices, changes will often occur in these organizations and these practices are able to facilitate the public sector to improve its performance. However, the results that traditional management accounting practices are not associated with organizational change and organizationanl performance. Abstrak Tujuan utama penelitian ini adalah untuk mengetahui pengaruh praktik akuntansi manajemen terhadap perubahan organisasi dan kinerja organisasi pada sektor publik. Studi empiris terdahulu menunjukkan keberhasilan praktik akuntansi manajemen pada organisasi sektor publik belum menyakinkan sehingga memunculkan keraguan terkait dengan keefektifan praktik-praktik tersebut dalam mendorong perubahan organisasi dan peningkatan kinerja. Sampel diambil dari 8 Badan Pemerintah, 21 Dinas Pemerintah, 6 Perusahaan Daerah, 17 Administrasi Pemerintah (Kecamatan), dan 1 RSUD. Pengujian hipotesis pada penelitian ini menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa praktik akuntansi manajemen kontemporer berhubungan positif dengan perubahan organisasi dan kinerja organisasi. Hal ini menunjukkan bahwa, ketika sektor publik semakin sering menggunakan praktik akunntansi manajemen kontemporer maka perubahan-perubahan akan sering terjadi pada organisasi tersebut dan praktik akuntansi manajemen kontemporer mampu memfasilitasi sektor publik untuk meningkatkan kinerjanya. Namun hasil penelitian ini menunjukkan bahwa praktik akuntansi manajemen tradisional tidak berhubungan dengan perubahan organisasi dan praktik akuntansi manajemen tradisional tidak berhubungan dengan kinerja organisasi.


management accounting, public sector, organizational change, organizational performance.

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