PENGARUH KUALITAS SUMBER DAYA MANUSIA, KOMITMEN PEMERINTAH DAERAH , BUDAYA KERJA DAN PERAN APARAT PENGAWAS INTERN PEMERINTAH TERHADAP PENERAPAN SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (Studi Pada Organisasi Perangkat Daerah Kabupaten Semarang)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Lawatilaku, Virginia Lusiana
Subject
HA Statistics
Datestamp
2024-03-01 03:29:54
Abstract :
This study aims to explain the effect of human resource quality, local government commitment, work culture and the role of APIP on the implementation of SAKIP in Semarang Regency. The population in this study were 25 OPDs in the Semarang Regency government. The sample obtained in this study was 55 respondents. The sample selection in this study used purposive sampling method. Data collection techniques using questionnaire instruments. The analysis method used in this research is multiple linear regression analysis using the SPSS program. The results of this study indicate that the quality of human resources, work culture and the role of APIP (Government Internal Supervisory Apparatus) have a significant positive effect on the implementation of SAKIP while local government commitment has a significant negative effect on the implementation of SAKIP. Keywords: Government Agency Performance Accountability System, Quality of Human Resources, Work Culture, Role of APIP
This study aims to explain the effect of human resource quality, local government commitment, work culture and the role of APIP on the implementation of SAKIP in Semarang Regency. The population in this study were 25 OPDs in the Semarang Regency government. The sample obtained in this study was 55 respondents. The sample selection in this study used purposive sampling method. Data collection techniques using questionnaire instruments. The analysis method used in this research is multiple linear regression analysis using the SPSS program. The results of this study indicate that the quality of human resources, work culture and the role of APIP (Government Internal Supervisory Apparatus) have a significant positive effect on the implementation of SAKIP while local government commitment has a significant negative effect on the implementation of SAKIP. Keywords: Government Agency Performance Accountability System, Quality of Human Resources, Work Culture, Role of APIP
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