MUTAQIN, RIANSYAH (2023) PENINGKATAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH KABUPATEN SERANG DENGAN MODERASI KOMITMEN ORGANISASI DAN PENGENDALIAN INTERNAL. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Riansyah Mutaqin. 7776210010. Increasing Accountability for the Performance of Serang Regency Government Agencies by Moderating Organizational Commitment and Internal Control. Thesis. Master of Management Study Program. Postgraduate. Sultan Ageng Tirtayasa University. 2023. (1) The trend of decreasing the Performance Accountability Value of Serang Regency Government Agencies from 2017 to 2021 is the main concern of all stakeholders in the context of realizing good governance. (2) The purpose of this study is to analyze and develop a research model in an effort to improve Performance Accountability of Serang District Government Agencies with moderation of Organizational Commitment and Internal Control. (3) The reason for conducting this research is to determine the effect of Clarity of Budget Targets and Apparatus Competence on Performance Accountability of Government Agencies and the ability of Organizational Commitment and Internal Control to moderate the relationship between these variables. (4) The research sample consisted of 218 respondents who were officials of echelon II, echelon III, echelon IV, functional officials, and implementing staff from 29 OPDs in Serang Regency. (5) The results of this study are Clarity of Budgetary Targets and Apparatus Competency has a positive and significant effect on Government Agencies Performance Accountability, Organizational Commitment is able to moderate the relationship between Apparatus Competency and Government Agencies Performance Accountability but not for Clarity of Budget Targets, then Internal Control is unable to moderate the relationship between Clarity of Budget Targets and Apparatus Competence with Performance Accountability of Government Agencies.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Riansyah Mutaqin. 7776210010. Peningkatan Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Serang Dengan Moderasi Komitmen Organisasi dan Pengendalian Internal. Tesis. Program Studi Magister Manajemen. Pascsarjana. Universitas Sultan Ageng Tirtayasa. 2023. (1) Terjadinya tren penurunan nilai Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Serang sejak tahun 2017 hingga 2021 menjadi perhatian utama seluruh pemangku kepentingan dalam rangka mewujudkan tata kelola pemerintahan yang baik. (2) Tujuan penelitian ini yaitu menganalisis dan mengembangkan model penelitian dalam upaya meningkatkan Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Serang dengan moderasi Komitmen Organisasi dan Pengendalian Internal. (3) Alasan dilaksanakannya penelitian ini adalah untuk mengetahui pengaruh Kejelasan Sasaran Anggaran serta Kompetensi Aparatur terhadap Akuntabilitas Kinerja Instansi Pemerintah serta kemampuan Komitmen Organisasi dan Pengendalian Internal dalam memoderasi hubungan variabel-variabel tersebut. (4) Sampel Penelitian berjumlah 218 responden yang merupakan pejabat eselon II, eselon III, eselon IV, pejabat fungsional, serta staf pelaksana dari 29 OPD di Kabupaten Serang (5) Hasil penelitian ini yaitu Kejelasan Sasaran Anggaran dan Kompetensi Aparatur berpengaruh positif dan signifikan terhadap Akuntabilitas Kinerja Instansi Pemerintah, Komitmen Organisasi mampu memoderasi hubungan antara Kompetensi Aparatur dengan Akuntabilitas Kinerja Instansi Pemerintah namun tidak untuk Kejelasan Sasaran Anggaran, kemudian Pengendalian Internal tidak mampu memoderasi hubungan antara Kejelasan Sasaran Anggaran dan Kompetensi Aparatur dengan Akuntabilitas Kinerja Instansi pemerintah. | |||||||||
| Uncontrolled Keywords: | Government Agency Performance Accountability, Budget Target Clarity, Apparatus Competence, Organizational Commitment, and Internal Control Akuntabilitas Kinerja Instansi Pemerintah, Kejelasan Sasaran Anggaran, Kompetensi Aparatur, Komitmen Organisasi, dan Pengendalian Internal | |||||||||
| Subjects: | H Social Sciences > Public Administration H Social Sciences > H Social Sciences (General) |
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| Divisions: | 08-Pascasarjana 08-Pascasarjana > 61101-Magister Manajemen |
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| Depositing User: | Mr Riansyah Mutaqin | |||||||||
| Date Deposited: | 09 Oct 2023 16:03 | |||||||||
| Last Modified: | 09 Oct 2023 16:03 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28259 |
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