Determinasi Implementasi Inovasi Management Accounting System Terhadap Kinerja Pemerintahan Daerah Dimoderasi E-Government Di Sumatera Utara

Abstract

The purpose of this study is to prove and analyze whether SIPD Design, Decentralization of Decision Making, Decentralized Management System and Employee Adaptation to Local Government Performance through Management Accounting System Innovation and whether E-Government can Moderate the Relationship between Management Accounting System Innovation and Local Government Performance. The Sampling Method uses the Convenience Sampling Method, which produces a total of 204 samples who are Regional Government Officials involved in the reconstruction of the design and use of the Regional Government Information System (SIPD). Data Analysis Techniques use the Structural Equation Model (SEM) Technique using smartPLS The results of the study show that SIPD Design, Decentralization of Decision Making, Decentralized Management System have an Influence on Management Accounting System Innovation with SIPD Design having the strongest influence and Employee Adaptation having no influence on Management Accounting System Innovation. SIPD Design, Decentralization of Decision Making, Decentralized Management System, Employee Adaptation and Management Accounting System Innovation have an Influence on Government Performance with Employee Adaptation having the Strongest Influence. SIPD design is the only variable that has an influence on Government Performance through Management Accounting System Innovation, while Decentralization of Decision Making, Decentralized Management System and Employee Adaptation do not have an influence on Government Performance through Management Accounting System Innovation. E-Government is able to moderate the Innovation of Management Accounting System towards Government Performance so that the Regional Government Information System (SIPD) is able to strengthen the relationship towards Government Performance with Strong Support from the Implementation of E-Government in the Regional Government of North Sumatra