Widyastuti, Aditya and Dr. Rosidi, Ak and Syaiful Iqbal, Ak., CA., CPMA (2024) Determinan Minat Penggunaan Cash Management System Instansi Pemerintah Dengan Budaya Organisasi Sebagai Variabel Moderasi. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemanfaatan, sikap, norma subjektif dan kepercayaan terhadap minat penggunaan Cash Management System (CMS) dengan budaya organisasi sebagai variabel moderasi. Model penelitian ini dibangun berdasarkan model kombinasi TAM dan TPB dengan penambahan variabel kepercayaan dan budaya organisasi. Data penelitian diperoleh melalui penyebaran kuesioner dengan sampel sebanyak 267 responden yang merupakan pejabat pengelola keuangan di Kementerian Pekerjaan Umum dan Perumahan Rakyat. Metode analisis data menggunakan SEM-PLS dengan aplikasi SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa kepercayaan, sikap, dan norma subjektif berpengaruh positif terhadap minat penggunaan CMS. Persepsi kemanfaatan tidak terbukti berpengaruh langsung terhadap minat penggunaan CMS. Budaya organisasi tidak terbukti mempunyai pengaruh moderasi dan ditemukan menjadi determinan dari minat penggunaan CMS. Pengaruh budaya organisasi terhadap minat penggunaan CMS juga terbukti secara parsial dimediasi oleh sikap, norma subjektif dan kepercayaan.
English Abstract
This study aims to analyze the effect of perceived usefulness, attitudes, subjective norms and trust on intention to use Cash Management System (CMS) with organizational culture as a moderating variable. This research model is built based on a combination model of TAM and TPB with the addition of trust and organizational culture variables. The research data were obtained through distributing questionnaires with a sample of 267 respondents who were financial management officials at the Ministry of Public Works and Public Housing. The data analysis method uses SEM-PLS with the SmartPLS 3.0 application. The results of this study indicate that trust, attitudes, and subjective norms have a positive effect on intention to use CMS. Perceived usefulness is not proven to have a direct effect on intention to use CMS. Organizational culture is not proven to have a moderating effect and is found to be a determinant of intention to use CMS. The effect of organizational culture on intention to use CMS is also proven to be mediated by attitudes, subjective norms and trust
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | 042402 |
| Uncontrolled Keywords: | Cash Management System, instansi pemerintah, budaya organisasi- Cash Management System, governmental institutions, organizational culture |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 30 Sep 2024 08:05 |
| Last Modified: | 30 Sep 2024 08:05 |
| URI: | http://repository.ub.ac.id/id/eprint/230716 |
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