Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah dan Komitmen Organisasi terhadap Penerapan Good Governance (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Tabanan)

Abstract

Tujuan dari penelitian ini adalah untuk meneliti secara empiris pengaruh sistem pengendalian intern, pengelolaan keuangan daerah dan komitmen organisasi terhadap penerapan good governance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner. Populasi penelitian ini adalah Satuan Kerja Perangkat daerah se-Kabupaten Tabanan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Sampel yang diperoleh sebanyak 90 responden. Data dianalisis dengan menggunakan analisis regresi berganda. Diolah dengan menggunakan bantuan software SPSS versi 19. Hasil penelitian menunjukkan bahwa (1) Sistem Pengendalian Intern, Pengelolaan Keuangan daerah dan Komitmen Organisasi berpengaruh positif dan signifikan secara simultan terhadap Penerapan Good Governance (2) Sistem Pengendalian Intern (SPI) berpengaruh positif dan signifikan terhadap Penerapan Good Governance, (3) Pengelolaan Keuangan Daerah berpengaruh positif dan signifikan terhadap Penerapan Good Governance, (4) Komitmen Organisasi berpengaruh positif dan signifikan terhadap Penerapan Good Governance.
Kata Kunci : Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah, Komitmen Organisasi, Good Governance

The study aimed to investigate empirically the effect of internal control system, local financial management and organization commitment on the implementation of good governance. It was a quantitative research utilizing a primary data which were obtained from questionnaire. The population of the study involved all units of local devices found in Tabanan regency. There were about 90 respondents selected as the samples of the study, which were determined based on purposive sampling technique. The data were analyzed by using a multiple regression supported by SPSS version 19.00 program. The results of the study indicated that (1) internal control system, local financial management and organization commitment had simultaneous significant and positive effect on the implementation of good governance, (2) internal control system had a positive and significant effect on the implementation of good governance , (3) local financial management had a positive and significant effect on the implementation of good governance, (4) organization commitment had a positive and significant effect on the implementation of good governance.
keyword : internal control system, local financial management, organization commitment, good governance