Pengaruh kompetensi aparat dan komitmen organisasi terhadap implementansi Sistem Akuntabilitas Kinerja Instansi Pemerintah (Studi pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan Provinsi Sulawesi Utara)

Sukarno, Siti Aisyah
Tinangon, Jantje J.
Tangkuman, Steven J.

Indonesia Accounting Journal
Vol 2, No 2 (2020)

Employees with a good understanding of the functions, duties and having sufficient competence will foster a high commitment to the agency in this case the task of implementing SAKIP. The purpose of this study is to determine the influence of competence apparatus and organizational commitment to the implementation of performance accountability system of government agencies at the representative office BPKP North Sulawesi. The used sample are 40 respondents. The sample technique is sampling purposive. The results of research show that Competency Apparatus influences the implementation of Performance Accountability System of Government Institution whereas Commitment Organization is not in compliance with the Implementation of Performance Accountability System of Government Institution. The results of two independent variables influence simultaneously to the dependent variable.