Buletin Studi Ekonomi
VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)

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)

Article Info

Publish Date
08 Jun 2017

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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Journal Info
Buletin Studi Ekonomi
Website

Abbrev

bse

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance

Description

Buletin Studi Ekonomi diterbitkan oleh Fakultas Ekonomi Universitas Udayana. Terbit dua kali setahun pada bulan Februari dan Agustus. Berisi tulisan yang diangkat dari hasil penelitian di bidang ekonomi. ISSN ...