PENGARUH BUDGETARY SLACK, KOMITMEN ORGANISASI, KOMPENSASI, HUMAN CAPITAL DAN GOVERNANCE TERHADAP KINERJA KEUANGAN BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI
(STUDI KASUS PADA BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Rahayuningsih, Retno
Subject
Akuntansi Pemerintah
Datestamp
2022-08-27 03:45:42
Abstract :
Penelitian ini bertujuan untuk menguji apakah pengaruh Budgetary Slack, Komitmen Organisasi, Kompensasi, Human Capital, dan Governance terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri (Studi Kasus pada Biro Fasilitas dan Konstruksi Logistik Mabes Polri). Penelitian ini menggunakan jenis penelitian kausalitas pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS versi 25.00. Populasi dari penelitian ini adalah Lembaga Logistik Polri di seluruh Indonesia. Sampel ditentukan berdasarkan Purposive Sampling, sampel dari penelitian ini adalah Biro Fasilitas dan Konstruksi Logistik Mabes Polri. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner yang didistribusikan kepada 48 responden. Pengujian hipotesis dengan menggunakan uji T dan uji F. Hasil penelitian membuktikan bahwa (1) Budgetary Slack berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (2) Komitmen Organisasi tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (3) Kompensasi tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (4) Human Capital berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (5) Governance tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri. Kata Kunci : Budgetary slack, Komitmen organisasi, Kompensasi, Human Capital, Governance, dan kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri This study aims to examine whether the effect of Budgetary Slack, Organizational Commitment, Compensation, Human Capital, and Governance on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters (Case Study at the Bureau of Logistics Facilities and Construction at the Police Headquarters). This research uses a quantitative approach to causality research, which is measured using a method based on multiple linear regression with SPSS version 25.00. The population of this study is the Indonesian Police Logistics Institution throughout Indonesia. The sample is determined based on purposive sampling, the sample of this study is the Bureau of Logistics Facilities and Construction of the Police Headquarters. The data used in this study are primary data. The data collection technique used a questionnaire which was distributed to 48 respondents. Hypothesis testing using the T test and F test. The results of the study prove that (1) Budgetary Slack has an effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (2) Organizational Commitment has no effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (3) Compensation has no effect on the Facility Bureau financial performance. and Construction Logistics of the Police Headquarters, (4) Human Capital has an effect on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters, (5) Governance has no effect on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters. Keywords: Budgetary slack, organizational commitment, compensation, human capital, governance, and financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters
Penelitian ini bertujuan untuk menguji apakah pengaruh Budgetary Slack, Komitmen Organisasi, Kompensasi, Human Capital, dan Governance terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri (Studi Kasus pada Biro Fasilitas dan Konstruksi Logistik Mabes Polri). Penelitian ini menggunakan jenis penelitian kausalitas pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS versi 25.00. Populasi dari penelitian ini adalah Lembaga Logistik Polri di seluruh Indonesia. Sampel ditentukan berdasarkan Purposive Sampling, sampel dari penelitian ini adalah Biro Fasilitas dan Konstruksi Logistik Mabes Polri. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner yang didistribusikan kepada 48 responden. Pengujian hipotesis dengan menggunakan uji T dan uji F. Hasil penelitian membuktikan bahwa (1) Budgetary Slack berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (2) Komitmen Organisasi tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (3) Kompensasi tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (4) Human Capital berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (5) Governance tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri. Kata Kunci : Budgetary slack, Komitmen organisasi, Kompensasi, Human Capital, Governance, dan kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri This study aims to examine whether the effect of Budgetary Slack, Organizational Commitment, Compensation, Human Capital, and Governance on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters (Case Study at the Bureau of Logistics Facilities and Construction at the Police Headquarters). This research uses a quantitative approach to causality research, which is measured using a method based on multiple linear regression with SPSS version 25.00. The population of this study is the Indonesian Police Logistics Institution throughout Indonesia. The sample is determined based on purposive sampling, the sample of this study is the Bureau of Logistics Facilities and Construction of the Police Headquarters. The data used in this study are primary data. The data collection technique used a questionnaire which was distributed to 48 respondents. Hypothesis testing using the T test and F test. The results of the study prove that (1) Budgetary Slack has an effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (2) Organizational Commitment has no effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (3) Compensation has no effect on the Facility Bureau financial performance. and Construction Logistics of the Police Headquarters, (4) Human Capital has an effect on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters, (5) Governance has no effect on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters. Keywords: Budgetary slack, organizational commitment, compensation, human capital, governance, and financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters
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