Trianda, Syahrial (2018) Pengaruh Desentralisasi Fiskal Terhadap Kinerja Organisasi Perangkat Daerah (Opd) Dengan Komitmen Organisasi Dan Gaya Kepemimpinan Sebagai Variabel Moderasi (Studi Empiris Pada Pemerintah Daerah Di Malang Raya). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh dari desentralisasi fiskal terhadap kinerja OPD dengan komitmen organisasi dan gaya kepemimpinan sebagai variabel moderasi. Responden penelitian in terdiri dari para kepala OPD (Eselon II dan Esselon III). Teknik pengambilan sampel yang digunakan adalah Sampel Jenuh, yang terdiri dari 120 OPD yang terdapat di Kota Batu, Kota Malang dan Kabupaten Malang dengan bantuan alat analisis Structural Equation Modeling – Partial Least Square (SEM-PLS). Hasil pengujian hipotesis menunjukkan bahwa desentralisasi fiskal berpengaruh positif terhadap kinerja OPD. Hasil penelitian juga menunjukkan bahwa komitmen organisasi dan gaya kepemimpinan tidak dapat memoderasi hubungan desentralisasi fiskal dan kinerja OPD.
English Abstract
This study aims to examine the effect of fiscal decentralization on OPD performance with organizational commitment and leadership style as a moderating variable. The respondents of this research are of the head of OPD (Echelon II and Esselon III). Sampling technique used by using Saturated Sampling, with survey method to 120 OPD located in Batu City, Malang City and Malang Regency. This research uses Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis tool. The result of hypothesis testing shows that fiscal decentralization has a positive effect on OPD performance. The results also show that organizational commitment and leadership style can not moderate the relationship of fiscal decentralization and OPD performance.
Item Type: | Thesis (Magister) |
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Identification Number: | TES/336.3/TRI/p/2018/041802690 |
Uncontrolled Keywords: | FISCAL POLICY, ORGANIZATIONAL COMMITMENT, LEADERSHIP, PERFORMANCE |
Subjects: | 300 Social sciences > 336 Public finance > 336.3 Public debt and expenditures |
Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
Depositing User: | Nur Cholis |
Date Deposited: | 02 May 2018 07:09 |
Last Modified: | 22 Oct 2021 01:04 |
URI: | http://repository.ub.ac.id/id/eprint/10130 |
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