PENGARUH BUDAYA ORGANISASI, KOMITMEN ORGANISASI, DAN PENGENDALIAN INTERN TERHADAP KINERJA PEGAWAI YANG DIMEDIASI OLEH AKUNTABILITAS PUBLIK PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA SUNGAI PENUH
Abstract
Dinas Kependudukan and Pencatatan Sipil Kota Sungai Penuh has an important role in public service, while on the other hand is still relatively low employee performance.
This study aims to identify and analyze the direct influence of organizational culture, organizational commitment and internal control of public accountability. Knowing the direct influence of organizational culture, organizational commitment and internal control and accountability on employee performance and determine the effect of the indirect effect of organizational culture and organizational commitment to employee performance internal control is mediated by public accountability.This study uses a field survey. The study population was all employees of the Dinas Kependudukan and Pencatatan Sipil Kota Sungai Penuh, amounting to as many as 60 people. Techniques of data analysis and hypothesis testing research conducted with path analysis.This study found that organizational culture, organizational commitment, internal controls significant effect on public accountability. Organizational culture, organizational commitment, internal control and public accountability have a significant effect on employee performance. Organizational culture, organizational commitment, internal controls significant effect on the performance of employees is mediated by public accountability.Of this study are advised to head the Dinas Kependudukan and Pencatatan Sipil Kota Sungai Penuh to continue to improve the culture of the organization, improve organizational commitment, internal control, public accountability and improve employee performance.
Key Words : Organizational Culture, Organizational Commitment, Internal
Control of Public Accountability, Employee Performance
References
Halim. Abdul. 2004. Manajemen Keuangan Daerah. Yogyakarta: AMP YKPN.
Luthans, Fred. 2006. Perilaku Organisasi, (Alih Bahasa V.A Yuwono), Edisi Bahasa Indonesia, Yogyakarta: ANDI.
Mahmudi. 2007. Manajemen Kinerja Sektor Publik. Yogyakarta : UPP STIM YKPN
Mahsun, Mohamad. (2006), Pengukuran Kinerja Sektor Publik, BPFE Yogyakarta
Mangkunegara Anwar Prabu, 2007. Manajemen Sumber Daya Manusia,. Cetakan Ke Tujuh PT. Remaja Rosdakarya, Bandung
Mardiasmo. 2002. Akuntansi Sektor Publik. Penerbit Andi. Yogyakarta
_________, 2004, Akuntansi Sektor Publik, Edisi II, Penerbit Andi, Yogyakarta
Mas’ud, Fuad 2004. Survai Diagnosis Organissional : Konsep dan Aplikasi. Semarang : Badan Penerbit Universitas Diponegoro.
Moeljono, Djokosantoso dan Sudjatmiko, Steve. 2007. Kinerja dan Pengembangan Kompetensi Sumber Daya Manusia, Yogyakarta: Pustaka Pelajar
Munandar. 2004. Peran Budaya Organisasi Dalam Peningkatan Unjuk Kerja Perusahaan, Bagian Psikologi Industri & Organisasi Fakultas Psikologi Universitas Indonesia, Jakarta
Mulyadi, 2001, Sistem Akuntansi, Edisi Ketiga, Cetakan Ketiga, Penerbit Salemba. Empat, Jakarta
Robbins, Stephen. 2006. Perilaku Organisasi. Alih bahasa : Tim Indeks. Jakarta : PT. INDEKS Kelompom Gramedia
Riduwan. 2007, Skala Pengukuran Variabel-Variabel Penelitian, CV. Alfabeta,. Bandung
Rivai, Veithzal dan Sagala, Ella Jauvani. 2009. Manajemen Sumber Daya Manusia Untuk Perusahaan : Dari Teori ke Praktek. Jakarta : PT. Rajagrafindo Persada
Wirawan. 2009. Evaluasi Kinerja Sumer Daya Manusia : Teori, Aplikasi dan Penelitian. Jakarta : Salemba Empat