PENGARUH AKUNTABILITAS PUBLIK, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA ORGANISASI (Studi Empiris pada Kantor Kecamatan di Kabupaten Buleleng) - ., Putu Ayu Asrini; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si.; ., Nyoman Trisna Herawati, SE.AK,M.Pd. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2015)
Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas publik, pengendalian internal dan komitmen organisasi terhadap kinerja organisasi pada Kantor Kecamatan di Kabupeten Buleleng secara parsial maupun simultan. Penelitian ini merupakan penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel penelitian ini berjumlah 147 pegawai yang bekerja pada Kantor Kecamatan di Kabupaten Buleleng. Teknik pengumpulan data dilakukan dengan metode kuesioner dan dokumentasi. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda yang diolah dengan menggunakan bantuan SPSS versi 18. Hasil penelitian ini menunjukkan bahwa (1) akuntabilitas publik berpengaruh positif dan singnifikan terhadap kinerja organisasi pada Kantor Kecamatan di Kabupeten Buleleng, (2) Pengendalian internal berpengaruh positif dan singnifikan terhadap kinerja organisasi pada Kantor Kecamatan di Kabupeten Buleleng, (3) Komitmen organisasi berpengaruh positif dan singnifikan terhadap kinerja organisasi pada Kantor Kecamatan di Kabupeten Buleleng, (4) Akuntabilitas publik, pengendalian internal dan komitmen organisasi secara bersama-sama berpengaruh positif dan singnifikan terhadap kinerja organisasi pada Kantor Kecamatan di Kabupeten Buleleng.Kata Kunci : akuntabilitas, kinerja, komitmen, pengendalian internal The study was carried out in order to find out the effect of public accountability, internal control, and organization commitment on the organization performances both partially as well as simultaneously. It was a quantitative type of study, by involving a total number of 147 office staffs working under the district offices around Buleleng regency which were selected based on purposive sampling method. The data were collected by using questionnaires and documentation. The data were analysed by using multiple linear regression analysis supported by SPSS version 18. The results of the study indicated that (1) public accountabilityhad a positive and significant effect on the organization performances in the district offices around Buleleng regency, (2) internal control had a positive and significant effect on the organization performances in the district offices around Buleleng regency,(3) organization commitment had a positive and significant effect on the organization performances in the district offices around Buleleng regency, and (4) public accountability, internal control, and organization commitment had simultaneous positive and significant effectson the organization performances in the district offices around Buleleng regency.keyword : accountability, performances, commitment, internal control