Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, locus of control, dan stres kerja terhadap kinerja aparat pemerintah daerah dan untuk mengetahui peran kepuasan kerja dalam memediasi pengaruh budaya organisasi, locus of control, stres kerja terhadap kinerja aparat pemerintah daerah. Penelitian ini dilakukan di Pemerintah Kabupaten Bengkalis dengan menggunakan quesioner untuk 183 responden, teknik analisis yang dipergunakan adalah teknik analisis jalur (parth analysis) dengan menggunakan program SPSS versi 17.0. Hasil penelitian menunjukkan bahwa variabel budaya organisasi berpengaruh terhadap kinerja aparat pemerintah daerah, locus of control berpengaruh terhadap kinerja aparat pemerintah daerah dan stres kerja berpengaruh terhadap kinerja pemerintah daerah. Variabel kepuasan kerja memediasi pengaruh budaya organisasi terhadap kinerja aparat pemerintah daerah, kepuasan kerja memediasi pengaruh locus of control terhadap kinerja aparat pemerintah daerah, dan kepuasan kerja memediasi pengaruh stres kerja terhadap kinerja aparat pemerintah daerah.Kata Kunci : Kinerja Aparat Pemerintah Daerah, Budaya Organisasi, Locus of Control, Stres Kerja, Kepuasan Kerja.Abstract: This purpose of this study is to examine the effect of organizational culture, locus of control, and job stress on the performance apparatus of district governments, this study also examine the mediating role of job satisfaction effect on organizational culture, locus of control, work stress on the performance of district governments. The population in this study are all of SKPD Bengkalis District Government and purposive sampling is used as sampling method. This study uses questioner for 183 respondents. The analysis technique used is the technique of path analysis using SPSS version 17.0. The results showed prove that organizational culture affect on the performance apparatus of district governments, locus of control affect on the performance apparatus of district governments, and job stress effect on the performance apparatus of district governments. Job satisfaction variable as mediating the effect of organizational culture on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of locus of control on the performance apparatus of district governments, Job satisfaction variable as mediating the effect of job stress on the performance apparatus of district governments.
This study aims to examine and analyze how much influence the budget goal clarity, organizational culture and reporting system on performance accountability at the University of Riau. The study was conducted on 54 people at the University of Riau budget users. Respondent participation rate amounted to 90.75% (49 people). The analytical tool used is multiple regression with SPSS version 21. Tests performed include testing the validity and reliability, testing normality of the data and the classical assumptions, the coefficient of determination and hypothesis testing research. The results showed that the higher budget goal clarity and organizational culture will affect to the higher of performance accountability. Meanwhile, no effect was found between reporting system on performance accountability. The coefficient of determination was 30.2%, where at least 69.8% change in the performance accountability is influenced by other factors not included in this study.
Penelitian ini menggunakan metode survey pada Inspektorat Provinsi dan Kabupaten di Riau. Penelitian ini bertujuan untuk mengetahui pengaruh reward sebagai variabel moderasi dengan kompetensi, independensi, pengalaman kerja, dan keahlian profesional terhadap kualitas audit. Populasi penelitian adalah seluruh auditor yang
This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management.
Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.