Pengaruh Self Efficacy, Komitmen Organisasi dan Pelatihan terhadap Efektivitas Penyelenggaraan Sistem Akuntabilitas Kinerja Instansi Pemerintah

Mutia Wulandari (Fakultas Ekonomi, Universitas Negeri Padang)
Mayar Afriyenti (Fakultas Ekonomi, Universitas Negeri Padang)

Jurnal Eksplorasi Akuntansi (JEA)
Vol 4 No 2 (2022): Jurnal Eksplorasi Akuntansi (JEA)

This study aims to examine the effect of self efficacy, organizational commitment and training on the effectiveness of SAKIP implementation. This study uses agency theory and effectiveness theory. The population of this research is the Regional Apparaturs Organization (OPD) of Padang City and Pesisir Selatan Regency with purposive sampling method. The method of data collection is using a questionnaire that is distributed directly Respondents in this study were secretaries, heads of general and finance divisions in each agency within the Padang City Government and Pesisir Selatan Regency. Hypothesis testing using multiple linear regression analysis.The result showed that for Padang City self-efficacy and organizational commitment had no effect on effectiveness the implementation of SAKIP while, training has a significant effect on the effectiveness of implementation of SAKIP. And for Pesisir Selatan Regency, showed the results that self efficacy, organizational commitment and training has no significant effect on the effectiveness of implementation SAKIP.