PENGARUH SISTEM INFORMASI AKUNTANSI (SIA), HUMAN CAPITAL, DAN BUDAYA ORGANISASI TRI HITA KARANA TERHADAP KINERJA ORGANISASI PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) DINAS DI KABUPATEN BULELENG

Abstrak

Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh sistem informasi akuntansi, human capital, dan budaya organisasi tri hita karana terhadap kinerja organisasi pada SKPD dinas di Kabupaten Buleleng. Jenis penelitian ini adalah penelitian kuantitatif, dengan menggunakan kuesioner sebagai instrumen penelitian. Populasi meliputi 15 dinas di Kabupaten Buleleng dan sampel sebanyak 139 orang. Penentuan sampel dilakukan dengan teknik purposive sampling sehingga terpilih Pegawai Negeri Sipil (PNS) di bagian keuangan yang telah bekerja minimal 1 tahun pada dinas bersangkutan. Data yang diperoleh berupa jawaban dari responden menggunakan teknik analisis data regresi berganda dan diolah dengan bantuan software SPSS version 16. Hasil penelitian ini menunjukkan bahwa secara parsial sistem informasi akuntansi, human capital, dan budaya organisasi tri hita karana berpengaruh positif dan signifikan terhadap kinerja organisasi, dan secara simultan ketiga variabel bebas pada penelitian ini berpengaruh positif dan signifikan terhadap kinerja organisasi.
Kata Kunci : sistem informasi akuntansi, human capital, budaya organisasi tri hita karana

The study aimed at obtaining empirical evidences about the effect of accountancy information system, human capital, and tri hita karana organization culture on the organization performances at the local government working units offices in Buleleng. The study utilized a quantitative design involving the population of 15 working unit offices of local government in Buleleng from which 139 respondents were selected as the samples of the study. They were selected based on purposive sampling technique with a criteria that they were government permanent employees in the financial sector having one year working experience. The data were obtained by using questionnaire and they were analysed by using multiple regression technique supported by SPSS software version 16. The results indicated that partially accountancy information system, human capital, and tri hita karana organization culture had a positive and significant effect on the organization performances. In addition simultaneously all three independent variables had a positive and significant effect on the organization performances.
keyword : accountancy information system, human capital, and tri hita karana organization culture