Pengaruh Kompetensi Pegawai Dan Kepuasan Kerja Terhadap Kinerja Organisasi Dengan Sistem Pengendalian Intern Pemerintah Dan Nilai-Nilai Organisasi Sebagai Variabel Moderasi (Studi Pada Direktorat Jenderal Pajak Di Lingkungan Kantor Wilayah Jawa Timur I)

Suryanto, Dedy (2017) Pengaruh Kompetensi Pegawai Dan Kepuasan Kerja Terhadap Kinerja Organisasi Dengan Sistem Pengendalian Intern Pemerintah Dan Nilai-Nilai Organisasi Sebagai Variabel Moderasi (Studi Pada Direktorat Jenderal Pajak Di Lingkungan Kantor Wilayah Jawa Timur I). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi pegawai dan kepuasan kerja terhdap kinerja organisasi dengan Sistem Pengendalian Intern Pemerintah dan nilai-nilai organisasi sebagai variabel moderasi. Penelitian ini dilakukan pada unit kerja di lingkungan Kantor Wilayah Direktorat Jenderal Pajak (DJP) Jawa Timur I Surabaya (13 unit kerja) dengan jumlah responden sebanyak 245 pegawai. Teknik pengambilan sampel menggunakan metode proportionale cluster sampling. Metode analisis data menggunakan Structural Equation Modeling-Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa kinerja organisasi dipengaruhi oleh kompetensi pegawai dan kepuasan kerja. Kinerja organisasi semakin meningkat atau dapat dicapai dengan lebih baik melalui peningkatan kompetensi pegawai dan kepuasan kerja. Selain itu, peningkatan kinerja organisasi dapat dicapai lebih baik bila disertai dengan nilai-nilai organisasi yang diterapkan dan diinternalisasikan dengan baik. Sehingga dapat dikatakan bahwa nilai-nilai organisasi dapat memperkuat (memoderasi) baik kompetensi pegawai maupun kepuasan kerja terhadap pencapaian kinerja organisasi. Penelitian ini juga menghasilkan temuan bahwa sistem pengendalian intern pemerintah dapat memperkuat (memoderasi) kompetensi pegawai terhadap pencapaian kinerja organisasi. Sebaliknya, sistem pengendalian intern pemerintah dipandang belum mampu secara signifikan dalam memperkuat (memoderasi) pencapaian kinerja organisasi yang lebih baik melalui kepuasan kerja yang dimiliki oleh pegawai.

English Abstract

The purpose of this research is to examine and to provide evidence empirically influence of employees competence, and job satisfaction on organizational performance with government intern control systems and organizational values as moderating variables. Respondents of this study are employees in thirty tax office in East Java I Region. The sampling technique used is proportionale cluster sampling. It uses survey method to examine 245 employees in tax office. Structural Equation Modeling-Partial Least Squares (SEM-PLS) methode used to analyze data. The results show that organizational performance is affected by employees competence and job satisfaction. Other result, improved organizational performance can be achieved better when employees competence and job satisfaction moderated by organizational values. This study also found that organizational performance can be achieved better if employees competence are improved and moderated by government intern control systems, however, organizational performance can’t achieved better, although job satisfaction are improved and moderated by government intern control system.

Item Type: Thesis (Magister)
Identification Number: TES/658.312 5/SUR/p/2017/041709423
Uncontrolled Keywords: PERFORMANCE, JOB SATISFACTION, ORGANIZATIONAL EFFECTIVINESS, GOVERNMENT POLICY
Subjects: 600 Technology (Applied sciences) > 658 General management > 658.3 Personnel management (human resource management) > 658.31 Elements of personnel management > 658.312 Conditions of employment, performance rating, utilization of personnel > 658.312 5 Performance rating (evaluation)
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 09 Nov 2017 02:56
Last Modified: 29 Nov 2021 02:20
URI: http://repository.ub.ac.id/id/eprint/5157
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