Image of Pengaruh Kompetensi Sumber Daya Manusia, Kejelasan Sasaran Anggaran, Dan Ketaatan Peraturan Perundangan Terhadap Penerapan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Opd Kota Pekanbaru)
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Pengaruh Kompetensi Sumber Daya Manusia, Kejelasan Sasaran Anggaran, Dan Ketaatan Peraturan Perundangan Terhadap Penerapan Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Empiris Pada Opd Kota Pekanbaru)

ABSTRACT
This study aims to analyze the influence of human resource (HR) competence, budget
target clarity, and regulatory compliance on the implementation of the Government
Agency Performance Accountability System (SAKIP), with organizational
commitment as a moderating variable. The study was conducted on Regional
Government Organizations (OPD) in Pekanbaru City using a quantitative approach
with moderated regression analysis. The results indicate that HR competence and
budget target clarity significantly affect the implementation of SAKIP, while
regulatory compliance does not have a significant impact. Organizational
commitment fails to moderate the relationship between HR competence and SAKIP
but successfully moderates the relationship between budget target clarity and SAKIP.
Conversely, organizational commitment does not moderate the relationship between
regulatory compliance and SAKIP. These findings suggest that the success of SAKIP
implementation is more influenced by internal organizational factors, such as budget
target clarity and HR competence, rather than mere regulatory compliance.
Therefore, enhancing SAKIP effectiveness requires strengthening organizational
commitment, supportive leadership, and strategies that promote a culture of
accountability and performance-based management.
Keyword: HR Competence, Budget Target Clarity, Regulatory Compliance,
Organizational Commitment, SAKIP, OPD Pekanbaru.

Ketersediaan
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Perpustakaan Universitas Riau 1802124177
1802124177
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
1802124177
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802124177
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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