ANALISIS PENGARUH SISTEM PENGENDALIAN INTERNAL, ORGANIZATIONAL CITIZENSHIP BEHAVIOUR DAN GOOD GOVERNANCE TERHADAP KINERJA ORGANISASI BERDASARKAN PERSPEKTIF BALANCED SCORECARD (STUDI KASUS PADA DINAS PENDAPATAN KABUPATEN BULELENG)

Abstract

Terungkapnya kasus penyalahgunaan wewenang oleh pemerintah daerah membuat esensi penilaian kinerja pada instansi daerah semakin penting. Tujuan dari penelitian ini adalah untuk menganalisis kinerja Dinas Pendapatan Kabupaten Buleleng berdasarkan perspektif balanced scorecard dan meneliti hubungannya dengan tiga variabel yaitu sistem pengendalian internal, organizational citizenship behavior dan good governance baik secara parsial maupun simultan. Populasi yang digunakan dalam penelitian ini berjumlah 108 orang, dimana jumlah sampel berjumlah 52 orang. Pengumpulan data dilakukan dengan dokumentasi, kuesioner, dan wawancara. Kinerja Dinas Pendapatan Kabupaten Buleleng diukur berdasarkan empat perspektif yakni perspektif keuangan,pelanggan,proses bisnis internal, dan pertumbuhan dan perkembangan. Metode analisis data yang digunakan yaitu uji regresi berganda yakni uji F dan uji t dengan bantuan program komputer SPSS 19.0 for Windows. Hasil penelitian menunjukkan bahwa kinerja Dinas Pendapatan Kabupaten Buleleng berdasarkan perspektif balanced scorecard selama tahun 2008-2012 tergolong sudah baik di keempat perspektif balanced scorecard. Secara simultan, sistem pengendalian internal, organizational citizenship behaviour, dan good governance berpengaruh positif dan signifikan terhadap kinerja Dinas Pendapatan Kabupaten Buleleng berdasarkan perspektif balanced scorecard. Selanjutnya, sistem pengendalian internal dan good governance memiliki pengaruh positif yang signifikan terhadap kinerja Dinas Pendapatan Kabupaten Buleleng berdasarkan perspektif balanced scorecard. Sedangkan, organizational citizenship behavior memiliki pengaruh positif namun tidak signifikan terhadap kinerja Dinas Pendapatan Kabupaten Buleleng berdasarkan perspektif balanced scorecard.
Kata Kunci : sistem pengendalian internal, organizational citizenship behaviour, dan good governance, kinerja, balanced scorecard.

Unfolding cases about the abuse of the authority by local government made the importance of performance assessment’s essence in local agencies.The purpose of this study was to analyzed performance of Department of Revenue in Buleleng Regency based on balanced scorecard’s perspective and investigated it’s relationship with three variables: internal control system, organizational citizenship behavior and good governance either partially or simultaneously. The population are used in this study amounted to 108 people, where the number of samples amounted to 52 people. Data was collected through documentation, questionnaires, and interviews. Performance of Department of Revenue in Buleleng Regency was measured based on four perspectives, those are financial perspective, customer, internal business processes, and growth and development. Data analysis method used to hypotheses test was multiple regression test such as F test and t test with used computer program SPSS 19.0 for Windows. The results of this research show that performance of Department of Revenue in Buleleng Regency’s based on the balanced scorecard perspectives for 2008-2012 has been well classified. In simultaneously, internal control systems, organizational citizenship behavior, and good governance have a positive and significant effect on the performance of Department of Revenue Buleleng based balanced scorecard perspectives. Furthermore, internal control system and good governance has a significant positive effect on performance of Department of Revenue in Buleleng Regency’s based on balanced scorecard perspective. Meanwhile, organizational citizenship behavior has a positive but not significant effect on the performance of Department of Revenue in Buleleng Regency’s based on the balanced scorecard perspective.
keyword : internal control systems, organizational citizenship behavior, good governance, performance, balanced scorecard