<![CDATA[This research aims to analyze and determine the influenceof the authority structure, regional characteristics of financialinformation systems, and the behavior of managers towards costconciousness. This research was conducted throughout theDepartment/ Agency/ Office of Siak . The sample in this study is allSKPD Head (Department/ Agency/ Office of Siak) as budget officerswhich consists of 15 agency heads, 8 agency heads, 18 head of officeand secretariat, 1 head of hospitals and 1 Inspectorate. Furthermore,the financial section for each department, agency, office andsectretariat 1, so that the entire sample was 65 people, taken bypurposive sampling method . While the analysis of data usingmultiple regression models. The results of this study stated thatformal authority, financial information systems and behaviours ofmanager in Siak Regency, Riau province has a significant effect onincreased of the cost conciousness. While informal authority in SiakRegency, Riau province has no significant effect on the increasedofthe cost conciousness. The coefficient of determination by Adj R2 =0.923 . This means that the cost conciousness in Siak Regency of RiauProvince is affected by the independent variable (formal authority,informal authority, financial information systems and managerbehavior) are of 93.2 % . While approximately 7.8 % is influenced byother variables.]]>
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