e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 08 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021

PENGARUH BUDAYA ORGANISASI TERHADAP EFEKTIVITAS PENERAPAN AKUNTANSI SEKTOR PUBLIK SERTA DAMPAKNYA TERHADAP GOOD GOVERNANCE

Funi Suci Ramadan (UNIVERSITAS ISLAM MALANG)
Anik Malikah (UNIVERSITAS ISLAM MALANG)
Arista Fauzi Kartika Sari (UNIVERSITAS ISLAM MALANG)



Article Info

Publish Date
19 Aug 2021

Abstract

This research was conducted by researchers with the aim and purpose of being able to determine the direct or indirect influence between the influence of organizational culture on the effectiveness of the implementation of public sector accounting and its impact on good governance in the Environmental Service of Malang City.  Data analysis and hypothesis testing were carried out using Path Analysis.  The population obtained in the study was 50 respondents with a sample of 30 respondents. In this study, data collection was carried out using questionnaires or questionnaire instruments. The results of the study indicate that: (1) Organizational Culture has a significant effect on the Effectiveness of Public Sector Accounting Implementation and the amount of influence is in the medium category.  This shows that organizational culture has contributed significantly in increasing the effectiveness of the implementation of public sector accounting but has not yet reached the expected maximum level.  (2) Effectiveness of Public Sector Accounting Implementation has a significant effect on Good GovernanceKeywords: Organizational Culture, Effectiveness of Public Sector Accounting Implementation, Good Governance.

Copyrights © 2021






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...