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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Moh. Charis Maulida
Universitas Pancasakti Tegal
Economics, Econometrics & Finance Education

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The Influence of Performance Accountability, Service Digitalization, Bureaucratic Reform on ASN Integrity through Work Commitment as a Mediation Variable in the Regional Personnel and Human Resource Development Agency in Brebes Regency Moh. Charis Maulida; Gunistiyo; Mahben Jalil
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 13 No 1 (2021): Februari
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

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Abstract

The State Civil Apparatus (ASN) must have the value of integrity so that it can pre­ve­nt itself from attempts to abuse power or authority. Instilling the values of integrity and anti-corruption must be done as early as possible. Instilling the value of integrity from an early age makes government officials understand better that actions that conflict with the value of in­tegrity are actions that are detrimental to the state. This value of integrity also directs ASN to act consistently and firmly in upholding the noble values and principles of life that it up­ho­l­ds. The subjectsiof thisistudy were BKPSDMD Civil Servants of Brebes Regencyiand the Head of General Affairs and Personnel Subdivision. Methods of data collection using a ques­tio­nnaire. Test the validity and reliability using SEM (Structural Equation Modeling). The influence of performance accountability (X1), digitization of services (X2), bureaucratic re­fo­rm (X3) and work commitment (Z) on integrity (Y) can be identified using regression techniques. Testing the mediation hypothesis can be done with the Sobel Test. The results of this study are expected to provide advice for the Brebes district government in providing ef­fec­tive handling that is able to solve existing problems and improve the integrity of ASN, so that ASN will be more optimal in carrying out their duties because they have good integrity.
Co-Authors Gunistiyo Mahben Jalil