Image of Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) dan Kejelasan Sasaran Anggaran terhadap Kinerja Organisasi : Komitmen Organisasi dan Akuntabilitas Publik Sebagai Moderasi (Studi Pada OPD Provinsi Riau)
Penanda Bagikan

CD Tesis

Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP) dan Kejelasan Sasaran Anggaran terhadap Kinerja Organisasi : Komitmen Organisasi dan Akuntabilitas Publik Sebagai Moderasi (Studi Pada OPD Provinsi Riau)

The study aims to determine the effect of the government internal control system (spip) and the explanation of the budget on organizational performance. In addition, this study also examines the influence of organizational commitments and public accountability as moderations the relationship of the government internal control system (SPIP) and the explanation of the budget on organizational performance.
The population of study is the Regional Devices Organization (OPD) of Riau Province with 40 samples in 200 respondents spread over 40 OPDs. Sampling uses saturated samples, and data collection using a questionnaire. Data analysis techniques using Multiple Regression Analysis (MRA) and Moderated Regression Analysis (MRA) through the SPSS application.
The results of this study prove that there is an influence of the government internal control system (SPIP) and the effect of budget target clarity on organizational performance, there is an influence of organizational commitment to moderate the relationship of government internal control systems (SPIP) and clarity of budget targets on organizational performance and there is influence of moderating public relations relations government internal control system (SPIP) and clarity of budget targets for organizational performance.


Keywords : Organizational Performance, Government Internal Control System (SPIP), Explanation Of The Budget, Organizational Commitments, Public Accountability.

Ketersediaan
#
Perpustakaan Universitas Riau 10 07. 219 (0044)
10 07. 219 (0044)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 219 (0044)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
xiii, 119 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 219 (0044)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar