PENGARUH TRANSPARANSI, PENGAWASAN INTERNAL, PARTISIPASI MASYARAKAT, DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR TERHADAP KINERJA INSTANSI PEMERINTAH KABUPATEN KARANGASEM - ., Ni Kadek Resnia Febriani; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M; ., Dr. Edy Sujana,SE,Msi,AK (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2016)
Penelitian ini bertujuan untuk menguji pengaruh secara parsial dan simultan: transparansi, pengawasan internal, partisipasi masyarakat, dan organizational citizenship behavior terhadap kinerja instansi pemerintah Kabupaten Karangasem. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah 29 instansi pemerintah Kabupaten Karangasem. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan sebanyak 19 instansi dengan 133 responden. Sumber data dalam penelitian ini adalah data primer. Data diperoleh dari penyebaran kuesioner secara langsung kepada responden. Analisis data menggunakan program SPSS versi 16.0. Metode statistik yang digunakan untuk menguji hipotesis adalah analisis regresi linear berganda, uji parsial, uji simultan, dan uji koefisien regresi. Hasil penelitian menunjukkan bahwa: (1) transparansi berpengaruh positif dan signifikan terhadap kinerja instansi pemerintah, (2) pengawasan internal berpengaruh positif dan signifikan terhadap kinerja instansi pemerintah, (3) partisipasi masyarakat tidak berpengaruh signifikan terhadap kinerja instansi pemerintah, (4) organizational citizenship behavior berpengaruh positif dan signifikan terhadap kinerja instansi pemerintah, (5) transparansi, pengawasan internal, partisipasi masyarakat, dan organizational citizenship behavior secara bersama-sama berpengaruh positif dan signifikan terhadap kinerja instansi pemerintah.Kata Kunci : transparansi, pengawasan internal, partisipasi masyarakat, organizational citizenship behavior, kinerja instansi pemerintah This present study is intended to examine the partial and simultaneous impact of: transparence, internal control, society’s participation, and organizational citizenship behavior on the performance of the government’s institutions in Karangasem Regency. This present study is a quantitative study. The population of the study included 29 government’s institutions in Karangasem Regency. The samples, totaling 19 institutions, were determined using the purposive sampling technique. The respondents totaled 133. The data were taken from the primary data source, and were obtained through questionnaire directly distributed to the respondents. The data were analyzed using SPSS program version 16.0. The hypothesis was tested using the multiple linear regression, partial test, simultaneous test, and regression coefficient test. The result of the study shows that (1) transparence positively and significantly contributed to performance of the government’s institutions; (2) the internal control positively and significantly contributed to the performance of the government’s institutions; (3) the society’s participation did not significantly contribute to the performance of the government’s institutions; (4) the organizational citizenship behavior positively and significantly affected the performance of the government’s institutions; (5) the transparence, the internal control, the society’s participation, and the organizational citizenship behavior collectively positively and significantly contributed to the performance of the government’s institutions.keyword : transparence, internal control, society’s participation, organizational citizenship behavior, performance of government’s institutions