Jurnal Ilmiah Akuntansi dan Bisnis
Vol 10 No 1 (2015)

PENGARUH CAPACITY BUILDING PADA PEMAHAMAN PRINSIP GOOD GOVERNANCE DALAM MENINGKATKAN KINERJA APARATUR

Darwanis Darwanis (Fakultas Ekonomi Universitas Syiah Kuala)
Aliamin Aliamin (Fakultas Ekonomi Universitas Syiah Kuala)
Mohammad Amrullah (Staf Pemda Bireun)



Article Info

Publish Date
11 Jan 2015

Abstract

The purpose of this research was to analyze the impact of capacity building, government staffs’performance and the application of good governance toward local state financial management effectivity at Kabupaten Bireuen. Responden of the research were Local State Financial Officers (PPK), Budget Staffs (PA), Budget Allocation Staffs (KPA) and Treasurees at 24 Local State Government Units (SKPK) Kabupaten Bireuen. Data collected in this research processed using LISREL (LinearStructural RELationship) 8.7 software and Structural Equation Modelling (SEM) were used to analyzed the information needed from the data.The result of the research indicated both simultaniously and partially capacity building affected the understanding of good governance principles, governmentstaffs’performance and the application of good governance local state financial effectivity at Kabupaten Bireuen. The result were also indicated that partially capacity building unaffected the financial effectivity.

Copyrights © 2015






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...