Analisa pengaruh pemahaman prinsip good corporate governance, pengendalian intern, komitmen organisasi terhadap kinerja pemerintah desa Kateguhan, Sawit, Boyolali

Frisca Yustin; Wikan Budi Utami; Sri Laksmi Pardanawati

doi:10.29040/jap.v23i1.5656

Analisa pengaruh pemahaman prinsip good corporate governance, pengendalian intern, komitmen organisasi terhadap kinerja pemerintah desa Kateguhan, Sawit, Boyolali

Frisca Yustin, Wikan Budi Utami, Sri Laksmi Pardanawati

Abstract

This study was used to determine the effect of understanding the principles of Good Corporate Governance, internal control, organizational commitment on the performance of the government of Kateguhan Village, Palm Oil, Boyolali using quantitative data analysis with the help of the SPSS 16.0 statistical program, with the conclusion that understanding the principles of Good Corporate Governance has a t count of 2,030 > t table 1.989 with a significance of 0.045 less than (a) 5% (0.05), which means understanding the principles of Good Corporate Governance has a significant positive effect on performance, the internal control variable has a t count of 2.332 t table 1.989 with a significance of 0.022 less than (a ) 5% (0.05), which means that internal control has a positive and significant effect on organizational performance and commitment has a t count of 2.452 t table 1.989 with a significance of 0.016 less than (a) 5% (0.05), which means commitment organization has a positive and significant impact on government performance

Keywords

Good corporate governance, internal control, organizational commitment

Full Text:

PDF

References

Allen J, Natalie & Meyer, John P. 1990. The measurement and antecedents of affective, continuance and normative comitment to the organization. journal of occupational psychology. Vol 63

Anugrah, R. G. (2020). Penerapan Good Corporate Governance dan pengendalian internal terhadap kinerja sektor publik (studi empiris di kementerian dalam negeri) (doctoral dissertation, stiesia surabaya).

Azlina, N., & Amelia, I. (2014). Pengaruh Good Governance dan pengendalian intern terhadap kinerja pemerintah Kabupaten Pelalawan. Jurnal akuntansi universitas jember, 12(2).

Christine, e. (2017). Pengaruh Good Corporate Governance terhadap Cost Of Equity pada peserta CGPI di Indonesia periode 2011-2013. Calyptra, 6(1), 380-399.

Dharu, H. S. D. (2021). Pengaruh Good Governance, komitmen organisasi, dan pengawasan internal terhadap kinerja organisasi pemerintah daerah: budaya organisasi sebagai variabel pemoderasi (studi pada organisasi perangkat daerah Kota Surabaya) (doctoral dissertation, stiesia surabaya).

Fauziah, N., & Setiawan, T. (2013). Pengaruh penerapan Good Corporate Governance terhadap kinerja perusahaan. Jurnal aplikasi bisnis, 14(9), 1667.

Ghozali, Imam. 2018. Aplikasi analisis multivariate dengan program ibm spss 25. Badan penerbit universitas diponegoro. Semarang

Hakim, L., H. T. Asmony., dan B. A. Inapty. 2016. Pengaruh komiten organisasional, sistem pengendalian intern pemerintah, dan gaya kepemimpinan terhadap kinerja manajerial. Jaffa 4(2): 67-82.

Hanggoro, a. S. (2014). Pengaruh Good Corporate Governance dan pengawasan intern terhadap kinerja pemerintahan daerah Kota Demak (doctoral dissertation, fakultas ekonomi unissula).

Hoesada, Jan. 2020. Teori Keagenan. Ksap org. Jakarta

Iswara, P. W. (2014). Corporate Governance dan kinerja perusahaan. Jurnal akuntansi, ekonomi dan manajemen bisnis, 2(2), 121-131.

Jamiludin, Hasan. 2021. Manajemen keuangan dan meknaisme Corporate Governance. Pasaman Barat; CV Azka Pustaka.

Mardiasmo. 2012. Good Corporate Governance. Andi. Yogyakarta

Marshall B. Romney dan Paul John Steinbart, 2017. Accounting informasi systems.fourteenth edition. Pearson. Arizona State

Ni’mah a. Hidayah. 2019. Analisis peran stakeholder dalam pengembangan wisata talang air peninggalan kolonial belanda di Kelurahan Pajaresuk, Pringsewu. Jurnal ilmu adminstrasi publik; 55-71

Peraturan pemerintah nomor 60 tahun 2008 tentang sistem pengendalian intern pemerintah. 2009. Jakarta

Putri, W. M., & Hermanto, S. B. (2018). Pengaruh sistem pengendalian intern, komitmen organisasi, dan Good Corporate Governance terhadap kinerja. Jurnal ilmu dan riset akuntansi (jira), 7(10).

Robbins, S. P. Dan T. A. Judge. 2015. Perilaku organisasi. Salemba Empat. Jakarta.

Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung. Alfabeta

DOI: http://dx.doi.org/10.29040/jap.v23i1.5656