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All Journal Eksistansi INTEKNA JURNAL LENTERA : Kajian Keagamaan, Keilmuan dan Teknologi SEIKO : Journal of Management & Business Jurnal Riset Terapan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal E-Bis: Ekonomi Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal EMA (Ekonomi Manajemen Akuntansi) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis International Journal of Finance Research Jurnal Ekonomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Firmansyah Firmansyah Periansya
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal EMA (Ekonomi Manajemen Akuntansi)

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Factors Affecting APBN Performance With Organizational Commitment as a Moderating Variable at The Ministry of Finance Sari, Okta Purnama; Periansya, Periansya; Sari, Yuliana
JURNAL EMA (Ekonomi Manajemen Akuntansi) Vol 10, No 1 (2025): JUNI
Publisher : Universitas Merdeka Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51213/ema.v10i1.589

Abstract

This study examines the effect of good governance and non-tax state revenue on APBN performance with organizational commitment as a moderating variable at the Ministry of Finance in the DJKN Regional Offices of South Sumatra, Jambi, and Babel. The research sample consisted of 55 employees with a saturated sampling technique. Data collection was conducted using an interval scale questionnaire. Data analysis involved descriptive statistics, classical assumption tests, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing using IBM SPSS 27 for Windows. The results of the study indicate that good governance and non-tax state revenue partially have a significant and positive effect on APBN performance. Organizational commitment is proven to moderate and strengthen the relationship between good governance and non-tax state revenue with APBN performance. Simultaneously, the variables of good governance and non-tax state revenue also have a significant and positive effect which is further strengthened by the presence of organizational commitment.
Co-Authors A.R, Sopiyan Adelima, Dinna Agung Surya Dwianto Allysa, Mys. Friska Aprillia, Dhea Aryasi, Putri Patli Aulia, Rizkiya Faizatul Ayu Septiawati Basyith, Abdul Desi Indriasari Desi Ulpa Anggraini, Desi Ulpa Dwi Agustina Elpana, Methasa Cindy Evada Dewata Dewata Febiola, Febi Fithri, Eka Jumarni Fitriya, Fitriya Harapin Hafid H. Indra Satriawan Indriasari, Desi Juliana, Mery M. Husni Mubarok Muamar, M. Muhammad Paundra Faza Afdi Prahatiwi, Nur Hanny Pupung Purnamasari Putri Laila Sari Putri, Nurhalizah Rahmah Putri, Sherina Dwi Raiyan, Ravena Ar Rully Alamsyah, Rully Sari, Okta Purnama Sarikadarwati Sopiyan A.R Tiara Septiani Yevi Dwitayanti Yuli Antina Aryani, Yuli Antina Yuliana Sari Zahfarina, Vanny