PENGARUH PENGAWASAN, AKUNTABILITAS, DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJAPEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI STUDI KASUS DI PEMERINTAH KABUPATEN BANYUASIN

MONICA, DELLA TRIA and Safitri, Rika Henda (2024) PENGARUH PENGAWASAN, AKUNTABILITAS, DAN TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH TERHADAP KINERJAPEMERINTAH DAERAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI STUDI KASUS DI PEMERINTAH KABUPATEN BANYUASIN. Undergraduate thesis, Sriwijaya University.

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Abstract

The government is considered successful if it can effectively manage its administration to provide welfare to the entire society. The performance of government agencies is closely related to supervision, accountability, transparency, and organizational commitment. Strengthening the accountability system requires efficient performance management. The implementation of various regulations related to the concepts of accountability, supervision, and transparency in financial management is expected to produce good governance at the local government level that is pro-people. This research aims to determine the effect of supervision, accountability, and transparency of regional financial management on the performance of local governments with organizational commitment as a moderating variable in Banyuasin Regency Government. This study uses a survey method with a descriptive and verificative approach. The research is located at the Regional Financial Management and Asset Agency of Banyuasin Regency Government, South Sumatra Province. The variables in this study are supervision, accountability, transparency of regional financial management, organizational commitment, and performance of local governments. The population in this study is employees at the Regional Financial Management and Asset Agency (BPKAD) in Banyuasin Regency Government, totaling 130 Civil Servants (ASN) and Non-Civil Servant Employees (THL), with a sample of 33 respondents using probability sampling. The data source in this study is primary data collected through questionnaires distributed to respondents with interval scale scores. The results of this study reveal that there is a significant positive influence between Supervision, Accountability, Transparency, and Organizational Commitment simultaneously on the Performance of Local Governments. Then, partially, the variables of Supervision, Accountability, Transparency, and Organizational Commitment to the Performance of Local Governments have a positive effect. However, Organizational Commitment as a moderating variable cannot strengthen the influence of independent variables on the Performance of Local Governments.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Accountability, Transparency, Performance of Local Governments, Organizational Commitment.
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG4701-4751 Government securities. Industrial securities. Venture capital H Social Sciences > HG Finance > HG8205-8220 Government insurance H Social Sciences > HG Finance > HG8901-8914 Government policy. State supervision H Social Sciences > HJ Public Finance > HJ7461-7980 Expenditures. Government spending H Social Sciences > HJ Public Finance > HJ9-9940 Public finance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Della Tria Monica
Date Deposited:	20 May 2024 06:49
Last Modified:	20 May 2024 06:49
URI:	http://repository.unsri.ac.id/id/eprint/144201

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