Good Governance, Sistem Pengendalian Internal, Dan Kinerja Keuangan Organisasi Sektor Publik
Abstract
Kinerja keuangan organisasi pemerintah mempunyai peran penting dalam tata kehidupan bernegara karena kinerja keuangan yang menunjukkan kemakmuran masyarakat. Penelitian bertujuan menguji dan menganalisis pengaruh tata administrasi dan keefektifan sistem pengendalian intern (SPI) terhadap kinerja pelaksanaan anggaran belanja negara. Populasi penelitian adalah 169 satuan kerja pengelola keuangan yang menjadi mitra KPPN II. Kuesioner dikirim kepada 150 pengelola satuan kerja pengelola keuangan negara. Tingkat pengembalian kuesioner sebesar 46%. Pengujian hipotesis menggunakan perangkat lunak WarpPLS versi 4.0. Seluruh indikator penelitian bersifat reflektif dan telah memenuhi validitas konvergen, validitas diskriminan, dan reliabilitas. Hasil analisis menunjukkan lingkungan pengendalian, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan pengendalian berpengaruh positif dan signifikan terhadap kinerja keuangan. Namun, administrative governance dan penilaian risiko tidak terbukti berpengaruh pada kinerja keuangan.
Kata kunci: kinerja keuangan, tata kelola, dan SPI.
ABSTRACT
The financial performance of government organizations has an important role in the life of the state because this perfomance shows public welfare.. This study aims to analyze and examine the influence of administrative governance and the effectiveness of the internal control system on spending of state budget. The population of this research consist of 169 spending units which is working partners of KPPN Semarang II. Questionnaires were sent to 150 officers of the state finance management unit. Questionnaire response rate was 46%. Hypothesis testing used WarpPLS software version 4.0. All indicators of the research are reflective and have met the convergence and discriminant validity, and composite reliability. The results show the control environment, control activities, information and communication, and monitoring control have significantly positive effect on financial performance. However, administrative governance and risk assessment have not effect on financial performance.
Keywords: financial performance, good governance, and internal control.
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