CD Tesis
Pengaruh Moderasi Budaya Organisasi Dan Komitmen Organisasi Terhadap Hubungan Penerapan Sistem Akuntansi Pemerintah, Partisipasi Penyusunan Anggaran Dan Kinerja Aparat Pemerintah Daerah Studi Empiris Pada SKPD Di Lingkungan Pemerintah Provinsi Riau
This study was aimed at finding out the effect of Implementation government accounting system on performance of government apparatus. the effect of participation in budget preparation on performance of government apparatus, the effect of Organization culture to correlation Implementation government accounting system with performance of government apparatus, the effect of Organization commitment to correlation implementation government accounting system with performance of government apparatus, the effect of Organization culture to correlation participation in budget preparation with performance of government apparatus, the effect of Organization commitment to correlation participation in budget preparation with performance of government apparatus on Provincial Government of Riau.
This study belongs to quantitative research. The sample was determined by purposive sampling technique. Collecting data using primary data collection, this study uses questioner for 120 respondents. The data analysis was done by using multiple regression and Moderate Regression Analysis (MRA) with the help of SPSS software.
The result of this study showed: (1) Implementation government accounting system had a positive and significant effect on performance of government apparatus; (2) participation in budget preparation had a positive and significant effect on performance of government apparatus; (3) Organization culture variable as mediating the effect of Implementation government accounting system on performance of government apparatus, (4) Organization commitment variable as mediating the effect of implementation government accounting system on performance of government apparatus; (5) Organization culture variable as mediating the effect of participation in budget preparation on performance of government apparatus, (6) Organization commitment variable as mediating the effect participation in budget preparation on performance of government apparatus on Provincial Government of Riau.
Keywords: performance of government apparatus, Implementation government accounting system, participation in budget preparation, Organization Culture, and Organization Commitment
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