The Influence of the Government's Internal Control System, Good Governance, and Organizational Commitment on Managerial Performance (In Baleendah District, Bandung Regency)

Authors

  • Marisa Sunjaeni Universitas INABA Bandung
  • Kartika Berliani Universitas INABA Bandung

DOI:

https://doi.org/10.37010/jdc.v5i1.1625

Keywords:

government internal control system, good governance, organizational commitment, managerial performance

Abstract

In the current era of regional autonomy, every local government is required to realize good and clean governance. The managerial performance of government agencies is currently in the public spotlight. People who receive services from government agencies begin to question their performance in carrying out their duties as public servants. The research method used is a quantitative method with a descriptive and verifiable approach. The data used in this study is primary data obtained from the results of a questionnaire distributed to 92 employees of Baleendah sub-district, Bandung Regency. The sampling technique is Non-probability Sampling using a saturated sampling approach. To measure the magnitude of the influence of independent variables on dependent variables, classical assumption tests, multiple linear regression tests, Pearson product moment coefficient tests, determination coefficient tests and hypothesis testing were partially and simultaneously used using. This study aims to determine the influence of the Government Internal Control System (X1), Good Governance (X2), Organizational Commitment (X3) and Managerial Performance (Y) in Baleendah District, Bandung Regency. Based on the respondents' answers, it is expected to increase employee involvement, maximize their contribution to the delivery of Information and Communication, provide equal treatment to the community and increase a sense of loyalty and totality towards their workplace.

Downloads

Download data is not yet available.

References

Djaali. (2020). Metodologi Penelitian Kuantitatif. Jakarta : PT Bumi Aksara

Sugiyono. (2020). Statistika Untuk Penelitian. Bandung: CV Alfabeta.

Amalia, D.C., & Jatmiko, B. (2017). Dampak Komitmen Organisasi, Sistem Pengendalian Intern Pemerintah, Akuntabilitas Publik, Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial. Jurnal Bisnis dan Ekonomi (JBE), Maret, 87 – 93, Vol. 24, No. 1 87, ISSN: 1412-3126

Ambasugi, P.R., (2020). Pengaruh Komitmen Organisasi, Sistem Pengendalian Intern Pemerintah dan Gaya Kepemimpinan Terhadap Kinerja Manajerial. MODUS Vol. 34 (2): 184-201, Juli (2020), ISSN 0852-1875 / ISSN (Online) 2549-378.

Cantika, S., dkk. (2021). Pengaruh Partisipasi Anggaran, dan Sistem Pengendalian Intern Pemerintah dengan Komitmen Organisasi Sebagai Variabel Moderasi Terhadap Kinerja Manajerial pada Organisasi Perangkat Daerah (OPD) Di Provinsi Jambi. Jurnal Ilmiah Universitas Batanghari Jambi, Vol 21(2), Juli 2021, Halaman 628-635, ISSN 1411-8939 (Online), ISSN 2549-4236 (Print).

Fazira, R., & Erdawati, L. (2020). Pengaruh Pendelegasian Wewenang Dan Komitmen Organisasi Terhadap Kinerja Manajerial Pada Organisasi Perangkat Daerah Pemerintah Kota Tangerang. Jurnal Ekonomi dan Bisnis - Vol. 17. No. 3, ISSN : 1412-632X (Cetak), 2614-6789 (Online).

Indah , K.W., & Asri I.G.A.M.D.P. (2020). Pengaruh Good Governance dan Budaya Organisasi Terhadap Kinerja Manajerial Penyelenggara Pemerintahan Desa di Kabupaten Badung. E-Jurnal Akuntansi Universitas Udayana Vol.22.2. Februari , Halaman : 1308-1334, ISSN: 2302-8556.

Purwanti, E., & Berliani, K. (2023). Pengaruh Partisipasi Anggaran, Komitmen Organisasi, dan Good Governance Terhadap Kinerja Manajerial. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, Vol 5. No 11 (2023), PISSN: 2622-2191 E-ISSN : 2622-2205.

Sari, H., D., & Wahidahwati. (2021). Pengaruh Good Governance, Komitmen Organisasi dan Pengawasan Internal Terhadap Kinerja Manajerial. Jurnal Ilmu dan Riset Akuntansi, April (2021), Volume 10, Nomor 4, e-ISSN: 2460-0585.

Peraturan Pemerintah (PP) Nomor 60 Tahun 2008 Pasal 1 ayat (1) tentang Sistem Pengendalian Intern Pemerintah (SPIP)

Peraturan Pemerintah Nomor 29 Tahun 2014 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah

Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.

Pemerintah Kabupaten Bandung. (2022). “Laporan Kinerja Instansi Kecamatan Baleendah”.

Published

2024-06-15

How to Cite

Sunjaeni, M., & Berliani, K. (2024). The Influence of the Government’s Internal Control System, Good Governance, and Organizational Commitment on Managerial Performance (In Baleendah District, Bandung Regency). JUDICIOUS, 5(1), 97–110. https://doi.org/10.37010/jdc.v5i1.1625

Issue

Section

Service Management
Abstract viewed = 163 times