CD Tesis

Faktor-Faktor yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah : Peran Komitmen Manajemen dan Insentif sebagai Variabel Pemoderasi

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Strengthening the implementation of the Government Performance Accountability is one of the government's efforts to realize good governance. The Government Performance Accountability System (SAKIP) as the media to assess the accountability of performance, it can be a benchmark for the government to work more effectively and efficiently. The SAKIP itself is a system that can be used as a tool to improve the policy and to encourage central and local governments to innovate the measurable designing programs and activities.
This study aims to examine the relationship of several variables namely the limitations of information systems and the difficulty of determining performance measures, decision-making authority and training with variables that strengthen management commitment and incentives affecting the Performance Accountability of Government Agencies. This research was conducted in the Regional Government of Indragiri Hulu Regency which has obtained a predicate from the results of the performance evaluation with a value of "B" from 2017 to 2018.
The survey method is used in this stud. All agencies and offices led by Echelon II are as the object of research. While the research respondents are echelon IV officials, the technical officials implementing activities and also have a role in the planning and performance reporting. Of the 375 questionnaires distributed, only 318 were completed and tested. Hypothesis testing is carried out by using the Structural Equetion Model (SEM) approach.
The results showed that the limitations of information systems negatively affect the accountability of the performance of government agencies. Factors that are positively related to the accountability of the performance of government agencies are the decision making authority and training. The decision making authority also influences the implementation of performance accountability of government agencies with management commitment as a moderating variable. Training affects the implementation of performance accountability of government agencies with incentives as a moderating variable.

Key words: Local government, performance accountability, information systems, SAKIP, LAKIP / LKJIP.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0071)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

x, 161 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0071)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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