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Analysis of Goverments Readliness for Regulatory Changes: Moderation Effect of Organizational Commitment Nur Azlina; Ahrun Naza; julita julita
Integrated Journal of Business and Economics (IJBE) Vol 4, No 2 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.08 KB) | DOI: 10.33019/ijbe.v4i2.276

Abstract

This research aims to examine the effect of human resources competency and communication on the readiness of local government in the implementation of PP number 12 of 2019 with organizational commitment as moderating variable. The population in this study is all regional units in Riau Province . The sample in this research amounted to 27 regional work units with 108 respondents. The method of determining the sample is by using the census sampling method, while the data processing method used by researchers is the multiple regression and moderate regression analysis and use SPSS version 25.0as the software for processing the data. The result of this research shows that the human resources competency and communication give a significant influence on the readiness of local government in the implementation of PP number 12 of 2019 . On organizational commitment as moderating variable have moderate relations on human resources competency and communication on the readiness of local government in the implementation of PP number 12 of 2019 . The results of the research can be added to the literature in the field of accounting knowledge and can be useful to present the readiness of local government in the implementation regulation. Keywords :Organizational commitment, Human Resources Competency, Communication, , and Readiness of PP Number  12 year 2019. 
Financial Management, Organizational Commitment and Legislative Role on the Implementation of Good Governance at Village Governments Yesi Mutia Basri; Leidia zurni Arfendi; Nur Azlina
The Indonesian Journal of Accounting Research Vol 24, No 1 (2021): IJAR January 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.517

Abstract

This study aims to analyze the effect of village financial management, organizational commitment, and the role of legislative on the implementation of good governance in village governance in Siak Regency. The population in this study was the village government in Siak Regency, amounting to 122 villages, with respondents consisting of the village head, village secretary, head of finance, and village heads and village representative councils. The sampling technique in this study was proportional stratified random sampling, with a total sample of 27 village governments, with a total of 108 respondents. The data analysis method in this study is multiple regression analysis with the Statistical Package for Social Science (SPSS) v.25 program. The results of this study indicate that village financial management, organizational commitment and the role of the legislative have a positive and significant effect on the implementation of good governance. The results of this study provide input to village governments, especially to take strategic steps in order to improve governance in their villages so that good governance can be achieved.