Pengaruh Desentralisasi, Penerapan Sistem Pengendalian Intern Pemerintah (Spi…

This research was conducted to examine the effect of decentralization, implementation of the government internal control system (SPIP), and organizational commitment to managerial performance in OPD Pekanbaru City. The population in this study were all apparatus in regional apparatus organizations in Pekanbaru City with 33 OPDs. The sample selection used purposive sampling method. The sampl…