Sistem Pengendalian Intern Pemerintah, Komitmen, Budaya Organisasional dan Good Government Governance dengan Kinerja Pemerintah sebagai Variabel Intervening
Abstract
This study aims to examine the effect of the government's internal control system, organizational commitment and organizational culture on good government governance with local government performance as an intervening variable. The research was conducted at the Regional Apparatus Organization (OPD) of West Sumatra Province. The research population is all employees in the West Sumatra Province OPD. The sampling technique used was saturated sampling with a total of 208 respondents. The research data analysis method is Partial Least Square (PLS). The results showed that the government's internal control system on good government governance through government performance had a positive and significant effect, organizational commitment to good government governance through government performance had no effect, and organizational culture on good government governance through government performance had a positive and significant effect.
Keywords: SPIP; Organizational Commitment; Organizational Culture; Good Government Governance; Local Government Performance
Downloads
Download data is not yet available.
References
Adelia, R. (2015). Pengaruh Peran Auditor Internal, Sistem Pengendalian Intern Pemerintah dan Penyelesaian Tindak Lanjut Temuan Audit Terhadap Penerapan Tata Kelola Pemerintahan Yang Baik (Good Goverment Governance). Jurnal Akuntansi.
Akinwumi, I. A., Essien, J. M., & Adegboyega, R. (2017). Liquidity management and banks performance in Nigeria. Business Management and Economics, 5(6), 88–98.
Alemu, K. D. (2021). College of Leadership and Good Governance. Ethiopian Civil Service University.
Assefa, M., & Cheru, E. (2018). Factors affecting the growth of women entrepreneurs in micro and small enterprises in Ethiopia. Abyssinia Journal of Business and Social Sciences, 3(1), 32–38.
Bangun, N., Yuniarwati, Y., & Santioso, L. (2018). Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016. Jurnal Akuntansi, 22(2), 279–288.
Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar Edisi Ketiga. Jakarta: Erlangga.
Dhiyavani, S. I., Nasir, A., & Paulus, S. (2017). Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, Sistem Pengendalian Internal, Dan Implementasi Standar Akuntansi Pemerintah Terhadap Penerapan Good Governance. JOM Fekon, 4 No.1.
Dong, M., Mahfudnurnajamuddin, M., Semmaila, B., & Latief, B. (2019). Contributions Of Human Resources Development, Leadership Style, Organizational Commitment, And Work Motivation On Good Governance And Police Officer Performance (Study Of Police Officer In South Sulawesi Regional Police). European Journal of Business and Management Research, 4(6).
Luthans, F., Youssef, C. M., Sweetman, D. S., & Harms, P. D. (2013). Meeting the Leadership Challenge of Employee Well-Being Through Relationship PsyCap and Health PsyCap. Journal of Leadership & Organizational Studies, 20(1), 118–133.
Mailoor, J. H., Sondakh, J. J., & Gamaliel, H. (2017). Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud). Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 82–94. https://doi.org/10.35800/jjs.v8i2.17175
Maponga, C. C., Chikwinya, T., Hove, R., Madzikwa, N., Mazambara, F., Midzi, S. M., Mudzimu, F., Ndlovu, M., Ngirande, W., & Vengesayi, N. (2022). Lessons learnt from implementing the Good Governance for Medicines Programme in Zimbabwe. BMJ Global Health, 7(1), e007548.
Martani, D., & Zaelani, F. (2011). Pengaruh ukuran, pertumbuhan, dan kompleksitas terhadap pengendalian intern pemerintah daerah studi kasus di indonesia. Simposium Nasional Akuntansi XIV Aceh 2011, 1–27.
Mattoasi, M., Musue, D. P., & Rauf, Y. (2021). Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah. Jambura Accounting Review, 2(2), 100–109. https://doi.org/10.37905/jar.v2i2.34
Menza, S. K., Aga, A., & Jerene, W. (2019). Determinants of internal audit effectiveness (IAE) in the Ethiopian public enterprise, case of Southern region. Journal of Resources Development and Management, 52(1), 22–36.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.
Mwangi, C. A. G. (2016). Exploring sense of belonging among Black international students at an HBCU. Journal of International Students, 6(4), 1015–1037.
Omoniyi, C. O., Salau, O. P., & Oludayo, O. O. (2014). Perceived Influence of Organizational Culture and Management Style on Employees Performance in Nigerian Banking Sectors. European Journal of Business and Management, 6(20), 62–70.
Osa, I. G., & Amos, I. O. (2014). The Impact of Organizational Commitment on Employees Productivity: A Case Study of Nigeria Brewery, PLC. Impact: International Journal of Research in Business Management, 2(9), 107–122.
Purwanto, A., Asbari, M., Prameswari, M., Ramdan, M., & Setiawan, S. (2020). Dampak Kepemimpinan, Budaya Organisasi dan Perilaku Kerja Inovatif Terhadap Kinerja Pegawai Puskesmas. Jurnal Ilmu Kesehatan Masyarakat, 9(01), 19–27. https://doi.org/10.33221/jikm.v9i01.473
Ristanti, N. M. A., Sinarwati, N. K., & Sujana, E. (2014). Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah Dan Komitmen Organisasi Terhadap Penerapan Good Governance (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kabupaten Tabanan). Jurnal Akuntansi, 2(1), 1–11.
Ruspina, D. O. (2013). Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, Sistem Pengendalian Internal Pemerintah Terhadap Penerapan Good Governance (Studi empiris pada Pemerintah Kota Padang). Jurnal Akuntansi, September, 1–27.
Salau, C. O., Paul, O., & Olumuyiwa, F. O. (2014). Perceived Influence of Organizational Culture and Management Style on Employees Performance in Nigerian Banking Sectors. European Journal of Business and Management, 6(20), 62–71.
Sari, E. N. (2012). Pengaruh Budaya Organisasi Terhadap Efektivitas Penerapan Akuntansi Sektor Publik Serta Dampaknya Terhadap Good Governance (Studi Pada Satuan Kerja Perangkat Daerah di Kota Medan). Pengaruh Budaya Organisasi Terhadap Efektivitas Penerapan Akuntansi Sektor Publik Serta Dampaknya Terhadap Good Governance (Studi Pada Satuan Kerja Perangkat Daerah Di Kota Medan), 12(September), 25–54.
Segara, L. D. (2017). Analisis Determinan Good Government Governance Serta Implikasinya Pada Kualitas Lakip. Jurnal Riset Akuntansi Dan Keuangan, 5(1), 1261–1276. https://doi.org/10.17509/jrak.v5i1.6730
Sensuse, D. I., Cahyaningsih, E., & Wibowo, W. C. (2015). Knowledge management: organizational culture in Indonesian government human capital management. Procedia Computer Science, 72, 485–494.
Speer, J. (2012). Participatory governance reform: a good strategy for increasing government responsiveness and improving public services? World Development, 40(12), 2379–2398.
Suyono, E., & Hariyanto, E. (2012). Relationship between internal control, internal audit, and organization commitment with good governance: Indonesian case. China-USA Business Review, 11(09). https://doi.org/10.17265/1537-1514/2012.09.001
Syafrion, F. Y., Zirman, & Azhari. (2015). Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah, Komitmen Organisasi Dan Budaya Organisasi Terhadap Penerapan Good Governance (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Solok). Jom FEKON, 2 No.2, 1–14.
Wafa, R., Basri, Y. M., & Desmiyawati. (2020). Masyarakat dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Penerapan Good Governance (Studi Empiris Pada Pemerintah Desa di Kabupaten Pelalawan). Jurnal Riset Terapan Akuntansi, 4(4), 60–71.
Yudhasena, I. G. I., & Putri, I. G. A. M. A. D. (2019). Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD). E-Jurnal Akuntansi, 28, 434. https://doi.org/10.24843/eja.2019.v28.i01.p17
Yusniyar, Darwanis, & Abdullah, S. (2016). Pengendalian Intern Terhadap Good Governance Dan Dampaknya Pada Kualitas Laporan Keuangan ( Studi Pada Skpa Pemerintah Aceh ). Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 5(2), 100–115.
Akinwumi, I. A., Essien, J. M., & Adegboyega, R. (2017). Liquidity management and banks performance in Nigeria. Business Management and Economics, 5(6), 88–98.
Alemu, K. D. (2021). College of Leadership and Good Governance. Ethiopian Civil Service University.
Assefa, M., & Cheru, E. (2018). Factors affecting the growth of women entrepreneurs in micro and small enterprises in Ethiopia. Abyssinia Journal of Business and Social Sciences, 3(1), 32–38.
Bangun, N., Yuniarwati, Y., & Santioso, L. (2018). Pengaruh corporate governance, profitability, dan foreign ownership terhadap dividend policy pada perusahaan manufaktur yang terdaftar di bursa efek indonesia Periode 2014-2016. Jurnal Akuntansi, 22(2), 279–288.
Bastian, I. (2010). Akuntansi Sektor Publik Suatu Pengantar Edisi Ketiga. Jakarta: Erlangga.
Dhiyavani, S. I., Nasir, A., & Paulus, S. (2017). Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, Sistem Pengendalian Internal, Dan Implementasi Standar Akuntansi Pemerintah Terhadap Penerapan Good Governance. JOM Fekon, 4 No.1.
Dong, M., Mahfudnurnajamuddin, M., Semmaila, B., & Latief, B. (2019). Contributions Of Human Resources Development, Leadership Style, Organizational Commitment, And Work Motivation On Good Governance And Police Officer Performance (Study Of Police Officer In South Sulawesi Regional Police). European Journal of Business and Management Research, 4(6).
Luthans, F., Youssef, C. M., Sweetman, D. S., & Harms, P. D. (2013). Meeting the Leadership Challenge of Employee Well-Being Through Relationship PsyCap and Health PsyCap. Journal of Leadership & Organizational Studies, 20(1), 118–133.
Mailoor, J. H., Sondakh, J. J., & Gamaliel, H. (2017). Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, Dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud). Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(2), 82–94. https://doi.org/10.35800/jjs.v8i2.17175
Maponga, C. C., Chikwinya, T., Hove, R., Madzikwa, N., Mazambara, F., Midzi, S. M., Mudzimu, F., Ndlovu, M., Ngirande, W., & Vengesayi, N. (2022). Lessons learnt from implementing the Good Governance for Medicines Programme in Zimbabwe. BMJ Global Health, 7(1), e007548.
Martani, D., & Zaelani, F. (2011). Pengaruh ukuran, pertumbuhan, dan kompleksitas terhadap pengendalian intern pemerintah daerah studi kasus di indonesia. Simposium Nasional Akuntansi XIV Aceh 2011, 1–27.
Mattoasi, M., Musue, D. P., & Rauf, Y. (2021). Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah. Jambura Accounting Review, 2(2), 100–109. https://doi.org/10.37905/jar.v2i2.34
Menza, S. K., Aga, A., & Jerene, W. (2019). Determinants of internal audit effectiveness (IAE) in the Ethiopian public enterprise, case of Southern region. Journal of Resources Development and Management, 52(1), 22–36.
Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of Vocational Behavior, 14(2), 224–247.
Mwangi, C. A. G. (2016). Exploring sense of belonging among Black international students at an HBCU. Journal of International Students, 6(4), 1015–1037.
Omoniyi, C. O., Salau, O. P., & Oludayo, O. O. (2014). Perceived Influence of Organizational Culture and Management Style on Employees Performance in Nigerian Banking Sectors. European Journal of Business and Management, 6(20), 62–70.
Osa, I. G., & Amos, I. O. (2014). The Impact of Organizational Commitment on Employees Productivity: A Case Study of Nigeria Brewery, PLC. Impact: International Journal of Research in Business Management, 2(9), 107–122.
Purwanto, A., Asbari, M., Prameswari, M., Ramdan, M., & Setiawan, S. (2020). Dampak Kepemimpinan, Budaya Organisasi dan Perilaku Kerja Inovatif Terhadap Kinerja Pegawai Puskesmas. Jurnal Ilmu Kesehatan Masyarakat, 9(01), 19–27. https://doi.org/10.33221/jikm.v9i01.473
Ristanti, N. M. A., Sinarwati, N. K., & Sujana, E. (2014). Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah Dan Komitmen Organisasi Terhadap Penerapan Good Governance (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kabupaten Tabanan). Jurnal Akuntansi, 2(1), 1–11.
Ruspina, D. O. (2013). Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, Sistem Pengendalian Internal Pemerintah Terhadap Penerapan Good Governance (Studi empiris pada Pemerintah Kota Padang). Jurnal Akuntansi, September, 1–27.
Salau, C. O., Paul, O., & Olumuyiwa, F. O. (2014). Perceived Influence of Organizational Culture and Management Style on Employees Performance in Nigerian Banking Sectors. European Journal of Business and Management, 6(20), 62–71.
Sari, E. N. (2012). Pengaruh Budaya Organisasi Terhadap Efektivitas Penerapan Akuntansi Sektor Publik Serta Dampaknya Terhadap Good Governance (Studi Pada Satuan Kerja Perangkat Daerah di Kota Medan). Pengaruh Budaya Organisasi Terhadap Efektivitas Penerapan Akuntansi Sektor Publik Serta Dampaknya Terhadap Good Governance (Studi Pada Satuan Kerja Perangkat Daerah Di Kota Medan), 12(September), 25–54.
Segara, L. D. (2017). Analisis Determinan Good Government Governance Serta Implikasinya Pada Kualitas Lakip. Jurnal Riset Akuntansi Dan Keuangan, 5(1), 1261–1276. https://doi.org/10.17509/jrak.v5i1.6730
Sensuse, D. I., Cahyaningsih, E., & Wibowo, W. C. (2015). Knowledge management: organizational culture in Indonesian government human capital management. Procedia Computer Science, 72, 485–494.
Speer, J. (2012). Participatory governance reform: a good strategy for increasing government responsiveness and improving public services? World Development, 40(12), 2379–2398.
Suyono, E., & Hariyanto, E. (2012). Relationship between internal control, internal audit, and organization commitment with good governance: Indonesian case. China-USA Business Review, 11(09). https://doi.org/10.17265/1537-1514/2012.09.001
Syafrion, F. Y., Zirman, & Azhari. (2015). Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah, Komitmen Organisasi Dan Budaya Organisasi Terhadap Penerapan Good Governance (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kota Solok). Jom FEKON, 2 No.2, 1–14.
Wafa, R., Basri, Y. M., & Desmiyawati. (2020). Masyarakat dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Penerapan Good Governance (Studi Empiris Pada Pemerintah Desa di Kabupaten Pelalawan). Jurnal Riset Terapan Akuntansi, 4(4), 60–71.
Yudhasena, I. G. I., & Putri, I. G. A. M. A. D. (2019). Pengaruh Good Government Governance, Pengendalian Intern, dan Budaya Organisasi Terhadap Kinerja Organisasi Perangkat Daerah (OPD). E-Jurnal Akuntansi, 28, 434. https://doi.org/10.24843/eja.2019.v28.i01.p17
Yusniyar, Darwanis, & Abdullah, S. (2016). Pengendalian Intern Terhadap Good Governance Dan Dampaknya Pada Kualitas Laporan Keuangan ( Studi Pada Skpa Pemerintah Aceh ). Jurnal Magister Akuntansi Pascasarjana Universitas Syiah Kuala, 5(2), 100–115.
Published
2023-02-26
How to Cite
WIDYASANTI, Yolanda Suci; MISRA, Fauzan.
Sistem Pengendalian Intern Pemerintah, Komitmen, Budaya Organisasional dan Good Government Governance dengan Kinerja Pemerintah sebagai Variabel Intervening.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 2, p. 360-376, feb. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83279>. Date accessed: 05 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i02.p06.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
