PENGARUH KOMPETENSI PADA AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

Gede Ary Surya Wardhana (Mahasiswa Magister Akuntansi Universitas Udayana)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana Bali Indonesia)
Ida Bagus Putra Astika (Fakultas Ekonomi dan Bisnis Universitas Udayana Bali Indonesia)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME 04.NO.09.TAHUN 2015

This research was conducted to examine the performance accountability of government, specifically the government institution of Tabanan regency. The aims of this research are to find out the influence of competency to the performance accountability of government institution and to determine the influence of organizational commitment in strengthening the effects of competency into the performance accountability of government institution. Sampling technique used is saturation sampling. The respondents as many as 41 people. Secondary data used was obtained from the score of the performance accountability evaluation report of Tabanan regency’s government institution in 2013, while the primary data was obtained through questionnaire. The analyzing technique used is Moderated Regression Analysis. Result of the study indicates that competency positive affects on the performance accountability of government institution while organizational commitment strengthening the influence of competency to the performance accountability of the government institution.