Pengaruh Komitmen Organisasi Dan Sistem Pengendalian Intern Terhadap Kinerja Pemerintah Daerah Dengan Pengelolaan Keuangan Daerah Sebagai Variabel Intervening (Studi Kasus Di Pemerintah Kabupaten Jepara)

Nikmah, Maulin (2017) Pengaruh Komitmen Organisasi Dan Sistem Pengendalian Intern Terhadap Kinerja Pemerintah Daerah Dengan Pengelolaan Keuangan Daerah Sebagai Variabel Intervening (Studi Kasus Di Pemerintah Kabupaten Jepara). Masters thesis, Universitas Muria Kudus.

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Abstract

This study aimed to analyze:1) The effect of organizational commitment on financial management,2) Effect of internal control system of financial management,3) The influence of organizational commitment of local government performance,4) The effect of the internal control system of local government performance,5) Effect of financial management of local government performance,6) The effect of organizational commitment on the performance of local governments with financial management as an intervening variable,7) Effect of internal control system of the performance of local governments with financial management as an intervening variable.The method used is quantitative method.The study population was officials (civil servants).Sampling on respondents were purposive sampling non probability sample selection that meets certain considerations.Research was 6 SKPD in Jepara, with a sample of 126 employees.Data collection techniques using instruments in the form of a questionnaire.Instruments processed using validity and reliability test.Test statistics and data processing is done by using a statistical technique Structural Equation Model (SEM) with AMOS software. Results from the study showed that: (1) organizational commitment influence on financial management. (2) Internal Control System influence on financial management. (3) financial management on the performance of local government. (4) In a direct effect on the performance of organizational commitment Jepara regency government, and indirectly through financial management, organizational commitment affect the performance of Jepara regency government. 5) In the internal control system directly affect the performance of Jepara regency government employees, and indirectly affect the internal control system Jepara regency government performance through financial management.

Item Type: Thesis (Masters)
Additional Information: Pembimbing: Dr. Drs. H. Joko Utomo, MM
Uncontrolled Keywords: Organizational Commitment, Internal Control Systems, Financial Management and Government Performance
Subjects: Ilmu-ilmu Sosial > Teori Ekonomi
Divisions: Fakultas Ekonomi > Magister Manajemen (S2)
Depositing User: pustakawan umk
Date Deposited: 15 May 2017 03:53
Last Modified: 15 May 2017 03:53
URI: http://eprints.umk.ac.id/id/eprint/7144

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