Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan

  • Komang Sukma Saraswati Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Ida Bagus Dharmadiaksa Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This research was conducted at the Regional Inspectorate and the Regional Financial and Revenue Management Agency of Klungkung Regency. The number of samples taken as many as 42 employees, with non-probability sampling method, proposive sampling technique. Data collection is done through surveys and questionnaires. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that organizational culture, discipline, and competence simultaneously had a significant effect on supervisory performance. This shows that the implementation of a good organizational culture, the application of discipline and the establishment of competency standards for employees, the performance of supervision will improve. Partially organizational culture, discipline, and competence also influence supervisory performance. This shows that with the implementation of a good organizational culture, discipline and competence can improve supervisory performance.


Keywords: Organizational culture, discipline, competence

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Published
2019-05-10
How to Cite
SARASWATI, Komang Sukma; DHARMADIAKSA, Ida Bagus. Pengaruh Budaya Organisasi, Kedisiplinan, dan Kompetensi Terhadap Kinerja Pengawasan. E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 899 - 926, may 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/45741>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2019.v27.i02.p03.
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