Good Governance, Sistem Pengendalian Internal, Dan Kinerja Keuangan Organisasi Sektor Publik

  • Warsito Kawedar Universitas Diponegoro
  • Sodikin .
  • RR Sri Handayani
  • Agus Purwanto

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.

Downloads

Download data is not yet available.

References

Al-Thuneibat, A. A., Al-Rehaily, A. S., & Basodan, Y. A. (2015). The impact of internal control requirements on profitability of Saudi shareholding companies. International Journal of Commerce and Management. Vol. 25 Issue: 2, pp.196-217.
Annukka Jokipii. (2010). Determinants and consequences of internal control in firms: a contingency theory based analysis. Journal of Management & Governance, 14(2), 115–144.
Azlina, N., & Ira Amelia. (2014). Pengaruh Good Governance Dan Pengendalian Intern Terhadap Kinerja Pemerintah Kabupaten Pelalawan. Jurnal Akuntansi Universitas Jember, 12(2), 196–217.
Blöndal, J. R., Hawkesworth, I., & Choi, H.-D. (2009). Budgeting in Indonesia. OECD Journal on Budgeting, 2, 1–31.
Chhotray, V., & Stoker, G. (2009). Governance Theory and Practice. Great Britain: Palgrave Macmillan.
Fadilah, S. (2013). The influence of good governance implementation to organization performance: Analysis of factors affecting (study on institution Amil Zakat Indonesia). International Journal of Social Sciences, 7(1), 15–33.
Ghozali, I., & Latan, H. (2015). Partial Least Squares: Konsep, Metode dan Aplikasi Menggunakan Program SmartPLS 3.2.1 Untuk Penelitian Empiris. Semarang: Badan Penerbit Universitas Diponegoro.
Kawedar, W., Subroto, B., & Saraswati, E. (2015). An Empirical Study the Effects of Remuneration and Knowledge Sharing on Managerial Performance in Indonesian Public Sectors. Australian Journal of Basic and Applied Sciences, 9(August), 497–505.
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
Margaret Woods, Kajuter, P., & Linsley, P. (2007). International Risk Management: Systems, Internal Control and Corporate Governance. CIMA Publishing.
Mulyadi. (2014). Auditing. Jakarta: Penerbit Salemba Empat.
Muraleetharan, P. (2013). Control Activities and Performance of Organizations (Special Reference In Jaffna District). International Journal of Marketing Financial Services & Management Research, 2(4), 10–16.
Rahmatika, D. N., & Afiah, N. N. (2014). Factors Influencing the Quality of Financial Reporting and Its Implications on Good Government Governance (Research on Local Government Indonesia). International Journal of Business, Economics and Law, 5(1), 111–121.
Riyadi. (2015). Persepsi Auditor Intern Atas Pengaruh Budaya Birokrasi Melalui Sistem Pengendalian Intern Terhadap Pencegahan Fraud (Studi Pada Perwakilan BPKP Provinsi Jawa Tengah). Universitas Diponegoro.
Robert R. Moeller. (2014). Executive’s Guide to COSO Internal Controls: Understanding and Implementing the New Framework. New Jersey: John Wiley & Son.
Sholihin, M., & Dwi Ratmono. (2013). Analisis SEM-PLS dengan WarpPLS 3.0 Untuk Hubungan Nonlinier dalam Penelitian Sosial dan Bisnis. Yogyakarta: Penerbit Andi.
Sriharioto, & Wardhani, R. (2012). Good Governance, Kompetensi KPPN dan Persepsi Keberhasilan Pelaksanaan Penganggaran Berbasis Kinerja Satuan Kerja Kementerian/Lembaga. Simposium Nasional Akuntansi 15. Banjarmasin: Ikatan Akuntansi Indonesia.
Suluh, A. R. B. (2013). Pengaruh Karakteristik Penganggaran Terhadap Kinerja Pelaksanaan Anggaran Pemerintah (Studi Pada Satuan Kerja Lingkup Wilayah Kerja KPPN Malang). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 1, 2.
Suryo Pratolo. (2007). Good Corporate Governance dan Kinerja BUMN di Indonesia: Aspek Audit Manajemen dan Pengendalian Intern Sebagai Variabel Eksogen Serta Tinjauannya Pada Jenis Perusahaan. Simposium Nasional Akuntansi X (pp. 1–31). Ikatan Akuntansi Indonesia.
Wahyu Widhianto. (2011). Good Governance dalam Pelaksanaan Anggaran Belanja Pemerintah Pusat. Universitas Indonesia.
Wibisono. (2012). Tantangan antara Pertumbuhan dan Value For Money. Warta Pengawasan.
Published
2019-08-28
How to Cite
KAWEDAR, Warsito et al. Good Governance, Sistem Pengendalian Internal, Dan Kinerja Keuangan Organisasi Sektor Publik. Matrik : Jurnal Manajemen, Strategi Bisnis dan Kewirausahaan, [S.l.], p. 214-222, aug. 2019. ISSN 2302-8890. Available at: <https://ojs.unud.ac.id/index.php/jmbk/article/view/38529>. Date accessed: 29 mar. 2024. doi: https://doi.org/10.24843/MATRIK:JMBK.2019.v13.i02.p09.
Section
Articles