PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL DAN KEJELASAN SASARAN ANGGARAN PADA AKUNTABILITAS KINERJA SKPD KABUPATEN GIANYAR DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

  • Kadek Fitria Dewi Pemerintah Daerah Kabupaten Gianyar
  • A.A.G.P Widana Putra Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • Ida Bagus Putra Astika Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
DOI: https://doi.org/10.24843/bse.2017.v22.i01.p03

Abstract

This study was conducted to discuss the performance accountability of SKPD Gianyar regency.


The purpose of this study was to determine the influence of organizational culture, internal control and


budget goal clarity on accountability of SKPD performance and to determine the role of organizational


commitment in moderation. The sampling method used is saturated with a sample of respondents was


108 respondents. Data used in the form of primary data using questionnaires. The analysis technique


used is regression analysis moderation (Moderated Regression Analysis). The results showed that


organizational commitment and strengthen the influence of organizational culture on a budget goal


clarity Gianyar regency SKPD performance accountability. Commitment organizations are not able to


moderate the influence of internal controls Accountability SKPD performance.

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Published
2017-06-08
How to Cite
DEWI, Kadek Fitria; WIDANA PUTRA, A.A.G.P; PUTRA ASTIKA, Ida Bagus. PENGARUH BUDAYA ORGANISASI, PENGENDALIAN INTERNAL DAN KEJELASAN SASARAN ANGGARAN PADA AKUNTABILITAS KINERJA SKPD KABUPATEN GIANYAR DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI. Buletin Studi Ekonomi, [S.l.], p. 21-33, june 2017. ISSN 2580-5312. Available at: <https://ojs.unud.ac.id/index.php/bse/article/view/30768>. Date accessed: 05 nov. 2024. doi: https://doi.org/10.24843/bse.2017.v22.i01.p03.
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VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
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Articles
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