PENGARUH KOMITMEN ORGANISASI, BUDAYA ORGANISASI, PENGENDALIAN INTERNAL DAN AKUNTABILITAS PUBLIK TERHADAP KINERJA ORGANISASI PUBLIK (STUDI PADA DINAS PENDAPATAN DAERAH KABUPATEN BULELENG)

Abstract

Tujuan penelitian ini untuk membuktikan secara empiris pengaruh komitmen organisasi, budaya organisasi, pengendalian internal dan akuntabilitas publik terhadap kinerja organisasi publik. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan seluruh Pegawai Negeri Sipil (PNS) Dinas Pendapatan Daerah Kabupaten Buleleng yang bekerja minimal 1 tahun sebanyak 108 orang. Teknik analisis data yang digunakan yaitu uji regresi linier berganda. Data dianalisis dengan menggunakan software SPSS versi 19. Hasil penelitian menunjukkan bahwa: (1) terdapat pengaruh positif dan signifikan antara komitmen organisasi terhadap kinerja organisasi publik, (2) terdapat pengaruh positif dan signifikan antara budaya organisasi terhadap kinerja organisasi publik, (3) terdapat pengaruh positif dan signifikan antara pengendalian internal terhadap kinerja organisasi publik, (4) terdapat pengaruh positif dan signifikan antara akuntabilitas publik terhadap kinerja organisasi publik, dan (5) terdapat pengaruh signifikan antara komitmen organisasi, budaya organisasi, pengendalian internal, dan akuntabilitas publik terhadap kinerja organisasi publik.
Kata Kunci : komitmen organisasi, budaya organisasi, pengendalian internal, akuntabilitas publik dan kinerja organisasi publik

Aim of this research to determine the empirical effect of organizational commitment, culture organization, internal control, and public accountability through public organization firm. This research is a quantitative research which is using data getting from questionnaire and measure which is using Likert Scale. Sampling technique which is using purposive sampling. The research sample which is using entire Civilisation Officer (PNS) Buleleng Regency Budget Foundation which is working minimum one year number of 108 employee. Analysis technique data which is using double linier regression testing. Analysis data which is using software SPSS version 19. The research result is indicating namely: (1) positive effect result and significant between organization commitment through public organization firm, (2) there are positive effect and significant between culture organization through public organization firm, (3) there are positive effect and significant between internal control through public organization firm, (4) there are positive effect and significant between public accountability through public organization firm, (5) there are significant effect between organization commitment, culture organization, internal control, public accountability and public organization firm.
keyword : organization commitment, culture organization, internal control, public accountability and public organization firm