Good Governance, Sistem Pengendalian Intern, Konflik Kerja dan Kinerja Pemerintah dengan Motivasi Kerja sebagai Pemoderasi
Abstract
The purpose of this research is to examine the effect of Good Governance, internal control system (SPI), work conflict and government performance with work motivation as a moderating variable. The study was conducted at the OPD (Regional Apparatus Organization) in Klungkung Regency with a sample of 150 people. Data was collected by distributing questionnaires and the analysis technique in this study was Moderated Regression Analysis (MRA). The results showed that Good Governance had a negative effect, while SPI had a positive effect on government performance. Work conflict has no effect on performance. Work motivation is able to strengthen the influence of Good Governance on performance. Work motivation has not been able to strengthen the influence of the internal control system and work conflict on government performance. So work motivation has not moderated the effect of internal control system variables and work conflict on government performance.
Keywords : Good Governance; Internal Control Systems; Work Conflicts; Motivation; Performance.
Downloads
Download data is not yet available.
References
Adhitama, P. I., & Gayatri. (2017). Pengaruh Sistem Pengendalian Intern Pemerintah, Partisipasi Penyusunan Anggaran Pada Kinerja Individu Dengan Pemoderasi Motivasi Kerja. Jurnal Akuntansi Universitas Udayana, 19(3), 2556–2585.
Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in South Sumatera. Procedia - Social and Behavioral Sciences, 211, 811–818.
Aziz, M. A. A., Rahman, H. A., Alam, M. M., & Said, J. (2015). Enhancement of the Accountability of Public Sectors through Integrity System, Internal Control System and Leadership Practices: A Review Study. Procedia Economics and Finance, 28, 163–169.
Azlina, N., & Amelia, I. (2014). Pengaruh Good Governance Dan Pengendalian Intern Terhadap Kinerja Pemerintah Kabupaten Pelalawan. Jurnal Akuntansi Universitas Jember, 12(2), 32–42.
Chatzopoulou, M., Vlachvei, A., & Monovasilis, T. (2015). Employee’s Motivation and Satisfaction in Light of Economic Recession: Evidence of Grevena Prefecture-Greece. Procedia Economics and Finance, 24, 136–145.
Ciobanu, A., & Androniceanu, A. (2015). Civil Servants Motivation and Work Performance in Romanian Public Institutions. Procedia Economics and Finance, 30, 164–174.
Endila, V., & Syamsir. (2017). Pengaruh Konflik Kerja Terhadap Kinerja Perangkat Nagari Dalam Pengelolaan Keuangan Nagari di Kabupaten 50 Kota. Jurnal Administrasi Negara, Maret, 5(1), 11-20.
Fatikhin, F., Hamid, D., & Mukzam, M. D. (2017). Pengaruh Konflik Kerja Dan Stres Kerja Terhadap Kinerja Karyawan (Studi pada Karyawan PT. Bank Rakyat Indonesia (Persero) Cabang Soekarno Hatta Malang). In Jurnal Administrasi Bisnis (JAB), 47(1), 172-180
Ghozali, H. I. (2016). Aplikasi Analisis Multivariate dengan Program IMB SPSS 23. Edisi Kedelapan. Universitas Diponegoro.
Hokayem, J. El, & Kairouz, A. (2014). Euro-med: Public Management and Good Local Governance. Procedia - Social and Behavioral Sciences, 124, 528–535.
Ilias, N., Kamaruzaman Abdulatiff, N., & Mohamed, N. (2016). International Journal of Economics and Financial Issues Management Control System and Performance: Accountability Attributes in Local Authorities. International Journal of Economics and Financial Issues, 6(S4), 26–35.
Julianry, A., Syarief, R., & Affandi, M. J. (2017). Pengaruh Pelatihan dan Motivasi Terhadap Kinerja Karyawan serta Kinerja Organisasi Kementerian Komunikasi dan Informatika. Jurnal Aplikasi Bisnis Dan Manajemen, 3(2), 236-245.
Khoshnevis, H., & Tahmasebi, A. (2016). The Motivation System in a Governmental Organization. Procedia - Social and Behavioral Sciences, 230, 212–218.
Lee, M. T., & Raschke, R. L. (2016). Understanding employee motivation and organizational performance: Arguments for a set-theoretic approach. Journal of Innovation and Knowledge, 1(3), 162–169.
Mayvita, S. A., Astuti, E. S., & Ruhana, I. (2017). Pengaruh Motivasi Existence, Relationship, Growth (ERG) Terhadap Prestasi Kerja (Studi Pada Karyawan PT. PLN (Persero) Unit Induk Pembangunan Jawa Bagian Timur dan Bali II). In Jurnal Administrasi Bisnis (JAB), 47(2), 168-176.
Naz’aina. (2015). The Effect of Internal Control System and Amil Competence on the Financial Reporting Quality at Zakat Management Institution Active Member of Zakat Forum in Special Capital City Region Jakarta and West Java Provinces. Procedia - Social and Behavioral Sciences, 211, 753–760.
Pemerintah Kabupaten Klungkung. (2020). Laporan Kinerja Instansi Pemerintah Kabupaten Klungkung Tahun 2019.
Purwanto, W. (2015). Analysis of the Impact of Good Corporate Governance and Bank Fundamentals to the Financial Performance of Banking Institutions in the Indonesian Stock Exchange (BEI). Research Journal of Finance and Accounting, 6(8), 1-6
Putra, I. G. A. S., & Dwiana Putra, I. M. P. (2018). Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah Pada Kinerja Pemerintah Daerah. E-Jurnal Akuntansi, 25(3), 1720 – 1743
Ruhanda. (2018). Pengaruh Kompensasi Dan Penerapan Good Corporate Governance Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Pada Palang Merah Indonesia Kota Bandung. Jurnal Maps (Manajemen Perbankan Syariah), 2(1), 10-20.
Santosa, I., Sumber, D., Air, D., Banten, P.-P., Ismaya, A., Sultan, U., & Tirtayasa, A. (2017). Pengaruh Struktur Pengendalian Internal dan Budaya Organisasi terhadap Kinerja Pegawai. Jurnal Riset Akuntansi Tirtayasa, 2(1), 47-83.
Sanusi, Z. M., Johari, R. J., Said, J., & Iskandar, T. (2015). The Effects of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economics and Finance, 28, 156–162.
Sugiyono. (2017). Metode Penelitian Bisnis. CV Alfabeta.
Taghipour, A., & Dejban, R. (2013). Job Performance: Mediate Mechanism of Work Motivation. Procedia - Social and Behavioral Sciences, 84, 1601–1605.
Valentina, J., Suseno, Y. D., & Widajanti, E. (2020). Pengaruh Burnout Dan Konflik Kerja Terhadap Kinerja Dengan Motivasi Kerja Sebagai Variabel Moderasi Pada Perawat RSUD Dr Moewardi Surakarta. Jurnal Manajemen SumberDaya Manusia, 14, 132–142.
van der Kolk, B., van Veen-Dirks, P. M. G., & ter Bogt, H. J. (2019). The Impact of Management Control on Employee Motivation and Performance in the Public Sector. European Accounting Review, 28(5), 901–928.
Widasari, K. I., & Dwija Putri, I. G. A. M. A. (2018). Pengaruh Good Governance dan Budaya Organisasi Terhadap Kinerja Manajerial Penyelenggara Pemerintahan Desa di Kabupaten Badung. E-Jurnal Akuntansi, 22(2), 1308-1334.
Wijaya, W. A., Arifati, R., & Suprijanto, A. (2016). Analisis Pengaruh Independensi, Motivasi, Pengalaman Kerja, Profesionalisme, Dan Gaya Kepemimpinan Terhadap Efektivitas Penerapan Sistem Pengendalian Intern. Jurnal Akuntansi Universitas Pandanaran Semarang, 2(2), 1–19.
Yofandi, A. (2017). Pengaruh Konflik Kerja, Stres Kerja, Dan Semangat Kerja Terhadap Kinerja Karyawan Padapt. Perkebunan Nusantara V (Persero) Pekanbaru. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Riau, 4(1), 1015–1029.
Yudhasena, I. G. I., & Putri, I. G. A. M. Asri Dwija. (2019). Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD). E-Jurnal Akuntansi, 28(1), 434-464.
Yurniwati, & Rizaldi, A. (2015). Control Environment Analysis at Government Internal Control System: Indonesia Case. Procedia - Social and Behavioral Sciences, 211, 844–850.
Zogning, F. (2017). Agency Theory: A Critical Review. In European Journal of Business and Management. 9(2), 1-8
Afiah, N. N., & Azwari, P. C. (2015). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in South Sumatera. Procedia - Social and Behavioral Sciences, 211, 811–818.
Aziz, M. A. A., Rahman, H. A., Alam, M. M., & Said, J. (2015). Enhancement of the Accountability of Public Sectors through Integrity System, Internal Control System and Leadership Practices: A Review Study. Procedia Economics and Finance, 28, 163–169.
Azlina, N., & Amelia, I. (2014). Pengaruh Good Governance Dan Pengendalian Intern Terhadap Kinerja Pemerintah Kabupaten Pelalawan. Jurnal Akuntansi Universitas Jember, 12(2), 32–42.
Chatzopoulou, M., Vlachvei, A., & Monovasilis, T. (2015). Employee’s Motivation and Satisfaction in Light of Economic Recession: Evidence of Grevena Prefecture-Greece. Procedia Economics and Finance, 24, 136–145.
Ciobanu, A., & Androniceanu, A. (2015). Civil Servants Motivation and Work Performance in Romanian Public Institutions. Procedia Economics and Finance, 30, 164–174.
Endila, V., & Syamsir. (2017). Pengaruh Konflik Kerja Terhadap Kinerja Perangkat Nagari Dalam Pengelolaan Keuangan Nagari di Kabupaten 50 Kota. Jurnal Administrasi Negara, Maret, 5(1), 11-20.
Fatikhin, F., Hamid, D., & Mukzam, M. D. (2017). Pengaruh Konflik Kerja Dan Stres Kerja Terhadap Kinerja Karyawan (Studi pada Karyawan PT. Bank Rakyat Indonesia (Persero) Cabang Soekarno Hatta Malang). In Jurnal Administrasi Bisnis (JAB), 47(1), 172-180
Ghozali, H. I. (2016). Aplikasi Analisis Multivariate dengan Program IMB SPSS 23. Edisi Kedelapan. Universitas Diponegoro.
Hokayem, J. El, & Kairouz, A. (2014). Euro-med: Public Management and Good Local Governance. Procedia - Social and Behavioral Sciences, 124, 528–535.
Ilias, N., Kamaruzaman Abdulatiff, N., & Mohamed, N. (2016). International Journal of Economics and Financial Issues Management Control System and Performance: Accountability Attributes in Local Authorities. International Journal of Economics and Financial Issues, 6(S4), 26–35.
Julianry, A., Syarief, R., & Affandi, M. J. (2017). Pengaruh Pelatihan dan Motivasi Terhadap Kinerja Karyawan serta Kinerja Organisasi Kementerian Komunikasi dan Informatika. Jurnal Aplikasi Bisnis Dan Manajemen, 3(2), 236-245.
Khoshnevis, H., & Tahmasebi, A. (2016). The Motivation System in a Governmental Organization. Procedia - Social and Behavioral Sciences, 230, 212–218.
Lee, M. T., & Raschke, R. L. (2016). Understanding employee motivation and organizational performance: Arguments for a set-theoretic approach. Journal of Innovation and Knowledge, 1(3), 162–169.
Mayvita, S. A., Astuti, E. S., & Ruhana, I. (2017). Pengaruh Motivasi Existence, Relationship, Growth (ERG) Terhadap Prestasi Kerja (Studi Pada Karyawan PT. PLN (Persero) Unit Induk Pembangunan Jawa Bagian Timur dan Bali II). In Jurnal Administrasi Bisnis (JAB), 47(2), 168-176.
Naz’aina. (2015). The Effect of Internal Control System and Amil Competence on the Financial Reporting Quality at Zakat Management Institution Active Member of Zakat Forum in Special Capital City Region Jakarta and West Java Provinces. Procedia - Social and Behavioral Sciences, 211, 753–760.
Pemerintah Kabupaten Klungkung. (2020). Laporan Kinerja Instansi Pemerintah Kabupaten Klungkung Tahun 2019.
Purwanto, W. (2015). Analysis of the Impact of Good Corporate Governance and Bank Fundamentals to the Financial Performance of Banking Institutions in the Indonesian Stock Exchange (BEI). Research Journal of Finance and Accounting, 6(8), 1-6
Putra, I. G. A. S., & Dwiana Putra, I. M. P. (2018). Pengaruh Good Governance dan Sistem Pengendalian Intern Pemerintah Pada Kinerja Pemerintah Daerah. E-Jurnal Akuntansi, 25(3), 1720 – 1743
Ruhanda. (2018). Pengaruh Kompensasi Dan Penerapan Good Corporate Governance Terhadap Kinerja Pegawai Dengan Motivasi Kerja Sebagai Variabel Intervening Pada Palang Merah Indonesia Kota Bandung. Jurnal Maps (Manajemen Perbankan Syariah), 2(1), 10-20.
Santosa, I., Sumber, D., Air, D., Banten, P.-P., Ismaya, A., Sultan, U., & Tirtayasa, A. (2017). Pengaruh Struktur Pengendalian Internal dan Budaya Organisasi terhadap Kinerja Pegawai. Jurnal Riset Akuntansi Tirtayasa, 2(1), 47-83.
Sanusi, Z. M., Johari, R. J., Said, J., & Iskandar, T. (2015). The Effects of Internal Control System, Financial Management and Accountability of NPOs: The Perspective of Mosques in Malaysia. Procedia Economics and Finance, 28, 156–162.
Sugiyono. (2017). Metode Penelitian Bisnis. CV Alfabeta.
Taghipour, A., & Dejban, R. (2013). Job Performance: Mediate Mechanism of Work Motivation. Procedia - Social and Behavioral Sciences, 84, 1601–1605.
Valentina, J., Suseno, Y. D., & Widajanti, E. (2020). Pengaruh Burnout Dan Konflik Kerja Terhadap Kinerja Dengan Motivasi Kerja Sebagai Variabel Moderasi Pada Perawat RSUD Dr Moewardi Surakarta. Jurnal Manajemen SumberDaya Manusia, 14, 132–142.
van der Kolk, B., van Veen-Dirks, P. M. G., & ter Bogt, H. J. (2019). The Impact of Management Control on Employee Motivation and Performance in the Public Sector. European Accounting Review, 28(5), 901–928.
Widasari, K. I., & Dwija Putri, I. G. A. M. A. (2018). Pengaruh Good Governance dan Budaya Organisasi Terhadap Kinerja Manajerial Penyelenggara Pemerintahan Desa di Kabupaten Badung. E-Jurnal Akuntansi, 22(2), 1308-1334.
Wijaya, W. A., Arifati, R., & Suprijanto, A. (2016). Analisis Pengaruh Independensi, Motivasi, Pengalaman Kerja, Profesionalisme, Dan Gaya Kepemimpinan Terhadap Efektivitas Penerapan Sistem Pengendalian Intern. Jurnal Akuntansi Universitas Pandanaran Semarang, 2(2), 1–19.
Yofandi, A. (2017). Pengaruh Konflik Kerja, Stres Kerja, Dan Semangat Kerja Terhadap Kinerja Karyawan Padapt. Perkebunan Nusantara V (Persero) Pekanbaru. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Riau, 4(1), 1015–1029.
Yudhasena, I. G. I., & Putri, I. G. A. M. Asri Dwija. (2019). Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD). E-Jurnal Akuntansi, 28(1), 434-464.
Yurniwati, & Rizaldi, A. (2015). Control Environment Analysis at Government Internal Control System: Indonesia Case. Procedia - Social and Behavioral Sciences, 211, 844–850.
Zogning, F. (2017). Agency Theory: A Critical Review. In European Journal of Business and Management. 9(2), 1-8
Published
2022-01-26
How to Cite
YUDA, Gede Ananda Krista; MIMBA, Ni Putu Sri Harta.
Good Governance, Sistem Pengendalian Intern, Konflik Kerja dan Kinerja Pemerintah dengan Motivasi Kerja sebagai Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 1, p. 124-138, jan. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/72135>. Date accessed: 19 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i01.p09.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
