PENGARUH SISTEM PENGENDALIAN INTERN, KINERJA ORGANISASI, BUDAYA ORGANISASI DAN PENGELOLAAN KEUANGAN DAERAH TERHADAP PENERAPAN GOOD GOVERNANCE (Studi Kasus pada Satuan Kerja Perangkat Daerah Kabupaten Buleleng) - ., Kadek Carlina Armeiwati; ., Dr. Edy Sujana,SE,Msi,AK; ., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2015)
Abstrak Tujuan dari penelitian ini adalah untuk meneliti secara empiris pengaruh Sistem Pengendalian Internal, Kinerja Organisasi, Budaya Organisasi dan Pengelolaan Keuangan Daerah terhadap Good Governance. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data primer yang diperoleh dari kuesioner dan diukur dengan menggunakan skala likert. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang digunakan dalam penelitian ini adalah Pegawai Negri Sipil yang menjabat sebagai Kasubag Keuangan, Kasubag Sumber Daya Manusia (SDM) dan Kasubag Perencanaan pada 13 Dinas dan 2 badan di Satuan kerja Perangkat Daerah Kabupaten Buleleng. Kuesioner yang di sebar sebanyak 45 kuesioner dan yang kembali sebanyak 42 kuesioner. Teknik analisis data yang digunakan yaitu uji regresi linier berganda. Data dianalisis dengan menggunakan software SPSS versi 19. Hasil dari penelitian ini menunjukan bahwa (1) Sistem Pengendalian Internal, Kinerja Organisasi, Budaya Organisasi dan Pengelolaan Keuangan Daerah berpengaruh positif dan signifikan secara simuktan terhadap Good Governance, (2) Sistem Pengendalian Internal (SPI) berpengaruh positif dan signifikan terhadap Good Governance , (3) Kinerja Organisasi berpengaruh positif dan signifikan terhadap Good Governance, (4) Budaya Organisasi berpengaruh positif dan signifikan terhadap Good Governance, (5) Pengelolaan Keuangan Daerah berpengaruh positif dan signifikan terhadap Good Governance. Kata Kunci : Sistem Pengendalian Internal, Kinerja Organisasi, Budaya Organisasi, Pengelolaan Keuangan Daerah, Good Governance. Abstract This study was intended to explore empirically the impact of the Internal Controlling System, Organizational Performance, Organizational Culture and Regional Financial Management on the implementation of Good Governance. This is a quantitative study, in which the primary data, which were obtained using questionnaire and were measured using the Likert scale, were used. The samples of the study were determined using the sampling purposive technique. The samples included the Government Civil Servants who were employed as Head of the Financial Sub Division, Head of the Human Resources Sub Division, and Head of the Planning Sub Division of 13 departments and 2 boards at Satuan Kerja Perangkat Daerah of Buleleng Regency. Out of 45 exemplars of questionnaire distributed, 42 were returned. The multiple linier regression technique with Software SPSS version 19 was used to analyze the data. The result of the study showed that (1)simultaneously, the Internal Controlling System, the Organizational Culture and the Regional Financial Management positively and significantly affected the implementation of Good Governance, (2) the Internal Controlling System positively and significantly contributed to the implementation of Good Governance, (3) the Organizational Performance positively and significantly determined the implementation of Good Governance, (4) the Organizational Culture positively and significantly affected the implementation of Good Governance, (5) the Regional Financial Management positively and significantly contributed to the implementation of Good Governance. keyword : Internal Controlling System, Organizational Performance, Organizational Culture, Regional Financial Management, Good Governance