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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Gede Ary Surya Wardhana
Mahasiswa Magister Akuntansi Universitas Udayana
Economics, Econometrics & Finance Education

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PENGARUH KOMPETENSI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI Gede Ary Surya Wardhana; Ni Ketut Rasmini; Ida Bagus Putra Astika
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.09.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

This research was conducted to examine the performance accountability of government, specifically the government institution of Tabanan regency. The aims of this research are to find out the influence of competency to the performance accountability of government institution and to determine the influence of organizational commitment in strengthening the effects of competency into the performance accountability of government institution. Sampling technique used is saturation sampling. The respondents as many as 41 people. Secondary data used was obtained from the score of the performance accountability evaluation report of Tabanan regency’s government institution in 2013, while the primary data was obtained through questionnaire. The analyzing technique used is Moderated Regression Analysis. Result of the study indicates that competency positive affects on the performance accountability of government institution while organizational commitment strengthening the influence of competency to the performance accountability of the government institution.
Co-Authors Ida Bagus Putra Astika Ni Ketut Rasmini