Indonesian Journal of Business and Management
Vol. 8 No. 1 (2025): Indonesian Journal of Business and Management, Desember 2025

ANALISIS IMPLEMENTASI GOOD GOVERNANCE DAN LINGKUNGAN KERJA TERHADAP KINERJA PEGAWAI MELALUI KOMITMEN ORGANISASI PADA BADAN KEUANGAN DAN ASET DAERAH PROVINSI SULAWESI SELATAN

Mirnawaty M Mirnawaty (Badan Keuangan Dan Aset Daerah Provinsi Sulawesi Selatan)
Herminawaty Abubakar (Program Studi Manajemen, Program Pascasarjana, Universitas Bosowa)
Hasanuddin Remmang (Program Studi Manajemen, Program Pascasarjana, Universitas Bosowa)



Article Info

Publish Date
30 Dec 2025

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh good governance dan lingkungan kerja terhadap komitmen organisasi dan kinerja pegawai, menganalisis pengaruh komitmen organisasi terhadap kinerja pegawai, serta untuk menganalisis pengaruh good governance dan lingkungan kerja terhadap komitmen organisasi pada Badan Keuangan dan Aset Daerah Provinsi Sulawesi Selatan. Penelitian ini menggunakan jenis penelitian kuantitatif. Teknik pengumpulan data melalui penyebaran kuesioner, dengan jumlah responden sebanyak 134 orang responden, dengan teknik analisis data menggunakan analisis jalur. Pada model pertama diperoleh nilai adjusted R square sebesar 0,626. Hal ini berarti good governance dan lingkungan kerja dapat menjelaskan variasi komitmen organisasi sebesar 62,60%, sedangkan sisanya dijelaskan oleh variabel lain yang tidak diuji. Sedangkan pada model kedua nilai adjusted R square menunjukan 0,656. Hal ini menggambarkan kinerja pegawai dapat dijelaskan sebesar 65,60% oleh good governance, lingkungan kerja dan komitmen organisasi. Sedangkan sisanya dijelaskan oleh variabel lainnya yang tidak diuji. Hasil penelitian bahwa good governance berpengaruh signifikan terhadap komitmen organisasi, lingkungan kerja berpengaruh signifikan terhadap kinerja pegawai, good governance berpengaruh signifikan terhadap kinerja pegawai, lingkungan kerja berpengaruh signifikan terhadap komitmen organisasi, komitmen organisasi berpengaruh signifikan terhadap kinerja pegawai. Komitmen organisasi memediasi pengaruh good governance dan lingkungan terhadap kinerja pegawai pada Badan Keuangan dan Aset Daerah Provinsi Sulawesi Selatan. The aim of this research is to analyze the influence of good governance and the work environment on organizational commitment and employee performance, analyze the influence of organizational commitment on employee performance, and to analyze the influence of good governance and the work environment on organizational commitment at the Regional Financial and Asset Agency of South Sulawesi Province. This research uses a quantitative type of research. The data collection technique was through distributing questionnaires, with a total of 134 respondents, then the data analysis technique used path analysis. In the first model, the adjusted R square value is 0.626. This means that describing good governance and the work environment can explain variations in organizational commitment of only 62.60%, while the rest is explained by other variables that were not tested. Meanwhile, in the second model, the adjusted R square value shows 0.656. This illustrates that employee performance can be explained by 65.60% by the three variables studied, namely good governance, work environment and organizational commitment. Meanwhile, the rest is explained by other variables that were not tested. The research results show that good governance has a significant effect on organizational commitment, the work environment has a significant effect on organizational commitment, good governance has a significant effect on employee performance, the work environment has a significant effect on organizational commitment, organizational commitment has a significant effect on employee performance. Organizational commitment mediates the influence of good governance and the environment on employee performance at the South Sulawesi Province Regional Financial and Asset Agency.

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Journal Info

Abbrev

jbm

Publisher

Subject

Economics, Econometrics & Finance

Description

Indonesian Journal of Business and Management is International Journal, peer-review, open access journal published by Bosowa University Publishing. It Provides an academic platform for professionals and researchers to contribute to innovative work in busniess and management cases. The scope of the ...