Jais, Achmad (2011) Komitmen Organisasi Sebagai Intervening Partisipasi Anggaran dan Good Governance terhadap Kinerja Pemerintah Daerah (Studi pada Pemerintah Kabupaten Kutai Kartanegara). Doctor thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk menguji dan menganalisis komitmen organisasi sebagai intervening partisipasi anggaran dan good governance terhadap kinerja pemerintah daerah. Secara teoritis penelitian ini dapat memperkaya dan melengkapi khasanah ilmu pengetahuan dibidang keuangan daerah dan manajemen keuangan daerah, sehingga dapat bermanfaat kepada akademis dan praktisi. Populasi penelitian ini adalah seluruh satuan kerja perangkat daerah di Kabupaten Kutai Kartanegara. Sampel dalam penelitian berjumlah 53 satuan kerja perangkat daerah. Pengambilan sampel menggunakan total sampling . Unit analisis organisasi. Responden kepala SKPD yang memahami lingkungan organisasi, sumber daya dan kinerja. Responden diminta untuk memberikan persepsi terhadap kinerja pemerintah daerah berdasarkan ketercapaian program yang dilaksanakan pemerintah daerah. Alat analisis yang digunakan untuk menguji hipotesis adalah Partial Least Square (PLS) menggunakan perangkat lunak statistik SmartPLS , dijalankan dengan perangkat lunak Java Runtime Environment (JRE) . Hasil penelitian menemukan bahwa partisipasi anggaran mampu meningkatkan kinerja pemerintah daerah, namun partisipasi anggaran ternyata belum mampu mendorong komitmen organisasi dalam meningkatkan kinerja pemerintah daerah. Komitmen organisasi mampu meningkatkan kinerja pemerintah daerah. Pemahaman manajer atas good governance mampu meningkatkan kinerja pemerintah daerah. Pemahaman manajer atas good governance mampu mendorong komitmen organisasi dalam meningkatkan kinerja pemerintah daerah.
English Abstract
The aim of this study is to test and analyze organization commitment as intervening participation budget and good governance toward local government performance. Theoretically, this study could enrich and complete the science in local monetary and management local monetary in order to be useful for academician and practitioner. The population of this study was the whole unit of local institution in Kutai Kartanegara Region. Sample in this study was about 53 unit of local institution. Sample was taken by using total sampling. Organization analysis unit was respondent who was the head of SKPD who knows organization of environment, resources and performances. The respondent was asked to give an interpretation toward local government performance based on the aim of program which was held by local government. Analysis tool which was used to test a hypothesis was Partial Least Square (PLS) which was using statistics software SmartPLS, that was operated with Java Runtime Environment (JRE) software. The result of this study showed that participation budget could increase local government performance, but participation budget actually could not encourage organization commitment in increasing local government performance. Organization commitment could increase local government performance. The manager`s comprehension about good governance could increase organization commitment and the manager`s comprehension about good governance could encourage organization commitment in increasing local government performance.
| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DES/658.15/JAI/k/061102890 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management |
| Divisions: | S2/S3 > Doktor Kimia, Fakultas MIPA |
| Depositing User: | Endro Setyobudi |
| Date Deposited: | 21 Jul 2011 14:53 |
| Last Modified: | 21 Jul 2011 14:53 |
| URI: | http://repository.ub.ac.id/id/eprint/161133 |
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