PENGARUH KOMITMEN ORGANISASI, KEJELASAN SASARAN ANGGARAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA ORGANISASI PUBLIK (Studi Empiris Pada Satuan Kerja Perangkat Daerah Walikota Jakarta Pusat dan Jakarta Barat)

KUSUMAWATI, ENY RETNO (2021) PENGARUH KOMITMEN ORGANISASI, KEJELASAN SASARAN ANGGARAN DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP AKUNTABILITAS KINERJA ORGANISASI PUBLIK (Studi Empiris Pada Satuan Kerja Perangkat Daerah Walikota Jakarta Pusat dan Jakarta Barat). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the empirical influence between organizational commitment, clarity of budget targets and the effectiveness of internal control on the accountability of public organization performance. The sample used in this study is the head of department, head of the division and head of subdivision. The number of samples used is 30 respondents. The method of data collection is done by questionnaire. Data testing was performed by using validity and reliability testing as well as the classic assumption tests used were normality test, heterokedasticity test and multicollinearity test, while hypothesis testing with multiple linear regression analysis using SPSS 20 program. The results showed (1) organizational commitment significantly and positively affected public organization performance accountability, (2) clarity of budget targets did not affect public organization performance accountability (3) Effectiveness of internal control had no effect on accountability of public organization performance (4) organizational commitment, clarity of budget objectives and effectiveness of internal control simultaneously affect the accountability of public organization performance. Key words : organization commitment, clarity of budget targets, Effectiveness of internal control Penelitian ini bertujuan untuk mengetahui pengaruh secara empiris antara komitmen organisasi, kejelasan sasaran anggaran dan efektivitas pengendalian internal terhadap akuntabilitas kinerja organisasi publik. Lokasi penelitian ini adalah SKPD DKI Jakarta. Sampel yang digunakan dalam penelitian ini adalah kepala dinas, kepala bidang dan kepala sub bagian. Jumlah sampel yang digunakan yaitu 30 responden. Metode pengumpulan data dilakukan dengan kuesioner. Pengujian data dilakukan dengan uji validitas dan uji reabilitas serta uji asumsi klasik yang digunakan adalah uji normalitas, uji heterokedastisitas dan uji multikolonieritas, sedangkan pengujian hipotesis dengan analisis regresi linier berganda dengan menggunakan program SPSS 20. Hasil penelitian menunjukan (1) komitmen organisasi berpengaruh signifikan dan positif terhadap akuntabilitas kinerja organisasi publik, (2) kejelasan sasaran anggaran tidak berpengaruh terhadap akuntabilitas kinerja organisasi publik (3) Efektivitas pengendalian internal tidak berpengaruh terhadap akuntabilitas kinerja organisasi publik (4) komitmen organisasi, kejelasan sasaran anggaran dan efektivitas pengendalian internal secara simultan berpengaruh terhadap akuntabilitas kinerja organisasi publik. Kata kunci : komitmen organisasi, kejelasan sasaran anggaran, Efektivitas pengendalian internal

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/20/011
NIM: 43213010218
Uncontrolled Keywords: komitmen organisasi, kejelasan sasaran anggaran, Efektivitas pengendalian internal
Subjects: 300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.4 Financial of Public Administration/Anggaran Administrasi Negara
300 Social Science/Ilmu-ilmu Sosial > 350 Public Administration and Military Science/Administrasi Negara dan Ilmu Kemiliteran > 352 General Considerations of Public Administration/Pertimbangan Umum Administrasi Publik > 352.5 Property Administration and Budgets/Administrasi Properti dan Anggaran
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 05 Jan 2021 06:58
Last Modified: 05 Jan 2021 06:58
URI: http://repository.mercubuana.ac.id/id/eprint/53950

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