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Pengaruh Kompensasi Dan Lingkungan Kerja Terhadap Kinerja Pengelola Anggaran Dengan Komitmen Organisasi Sebagai Variabel Mediasi (Studi Pada Organisasi Perangkat Daerah Kab. Indragiri Hilir)

Periodic evaluation of the performance of managers in the public sector budget must be done to carry out consistently the principles of local financial management, which is effective, efficient, transparent, accountable, orderly, fair, submissive and obedient to the laws and regulations.
This objective of this studyis to investigate the effect of compensation and work environment on budget managers’ performance. Furthermore, this study also want to investigate the mediating role of organizational commitmen. The population in this study were all OPDs in the Riau Province region in the Indragiri Hilir Regency. The sampling method used in this study was purposive sampling, so as many as 58 OPD (Regional Apparatus Organizations) were obtained as samples. This study uses primary data by distributing questionnaires to heads of regional government organizations, financial administration officials, officials of technical implementation activities, and treasurers of expenditure in each OPD. The statistical method used to test the hypothesis is the Structural Equation Model (SEM) based on Partial Least Square (PLS) with the WarpPLS 6.0 program.
The results shows that compensation and work environment directly affect budget managers’ performance.This study also found that organizational commitment mediates the effect of compensation and work environment on budget managers’ performance

Keywords: compensation, work environment, organizational commitment,
budget manager performance and partial least square

Ketersediaan
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Perpustakaan Universitas Riau 10 07. 219 (0074)
10 07. 219 (0074)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0074)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiv, 131 hlm.; ill.; 29 cm
Bahasa
English
ISBN/ISSN
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Klasifikasi
10 07. 219 (0074)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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