CD Tesis
Analisis Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Daerah Kota Dumai
One form of good governance is the Performance Accountability of Government Agencies (AKIP). In implementing good governance, the authority possessed by local governments must be accounted for in a transparent and accountable manner. Accountable and transparent governance will provide assurance to the community that governance has been organized, planned and implemented through programs / activities oriented to the interests of the community. Accountability can also provide confidence that the government provides good public services. The purpose of this study is to examine and analyze the factors that influence the performance accountability of government agencies in Dumai City which is strengthened by the work culture variable as moderating. The population of this research is 37 regional apparatus organizations in Dumai City. The data collection technique uses primary data, namely distributing questionnaires to 74 respondents. This study uses Moderated Regression Analysis (MRA) to test the relationship between the independent variable and the dependent variable which is strengthened or weakened by the presence of moderating variables.
The results of this study indicate that compliance with laws and regulations, organizational commitment, and government internal control systems have a positive effect on the Performance Accountability of Government Agencies. The work culture does not strengthen the relationship between compliance with laws and regulations and organizational commitment to the Performance Accountability of Government Agencies, but it strengthens the relationship between the government's internal control system and the Performance Accountability of Government Agencies.
Key words: Compliance with legislation, organizational commitment, government
internal control system, performance accountability of government
agencies
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