Determinan Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip)

Febiani, Ismi (2017) Determinan Efektivitas Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (Sakip). Magister thesis, Universitas Brawijaya.

Abstract

Tujuan penelitian ini dilakukan untuk mengetahui komitmen satuan kerja, dukungan pemerintah pusat, pedoman evaluasi atas implementasi SAKIP, dan kualitas dan kuantitas sumber daya manusia terhadap efektivitas penerapan SAKIP. Penelitian ini adalah penelitian kuantitaif, yang dikumpulkan dengan metode survei melalui penyebaran kuesioner. Sampel terdiri dari pegawai yang berjumlah 110 responden. Teknik pengambilan sampel penelitian ini menggunakan Nonprobability Sampling dengan sampel jenuh (sampling sensus). Hasil penelitian menunjukkan bahwa komitmen satuan kerja dan kualitas dan kuantitas sumber daya manusia berpengaruh terhadap efektivitas penerapan SAKIP, sedangkan dukungan pemerintah pusat dan pedoman evaluasi atas implementasi SAKIP tidak memiliki pengaruh terhadap efektivitas penerapan SAKIP.

English Abstract

The purpose of this study is done to determine the level of work units, central government support, guidance SAKIP evaluation of implementation, and quality and quantity of human resources of the effectiveness of the implementation of SAKIP. This research is quantitative research, collected by survey through questionnaires. The sample consisted of employees amounted by 110 respondents. This study sampling technique using non-probability Sampling with saturated samples (sampling census). The results showed that the working unit commitment and the quality and quantity of human resources affect the effectiveness of SAKIP, while the central government support and evaluation guidelines on the implementation SAKIP have no influence on the effectiveness of SAKIP.

Item Type: Thesis (Magister)
Identification Number: TES/352.35/FEB/d/2017/041712441
Uncontrolled Keywords: GOVERMENT ACCOUNTABILITY
Subjects: 300 Social sciences > 352 General considerations of public administration > 352.3 Executive management > 352.35 Internal control
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Nur Cholis
Date Deposited: 27 Mar 2018 04:18
Last Modified: 25 Nov 2021 07:00
URI: http://repository.ub.ac.id/id/eprint/9010
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