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

Eka Nurmala Sari

Abstract


Penelitian ini bertujuan untuk mengetahui Pengaruh Budaya Organisasi
Terhadap Efektivitas Penerapan Akuntansi Sektor Publik Serta Dampaknya
Terhadap Good Governance Pada Satuan Perangkat Daerah (SKPD) Di Kota Medan. Penelitian ini dilakukan pada Satuan Kerja Perangkat Daerah (SKPD) Kota Medan dengan menggunakan metode sensus. Pengumpulan data dilakukan dengan menyebarkan angket kuesioner dan browshing di Website Pemerintahan Kota Medan. Analisis data dan pengujian hipotesis dilakukan dengan menggunakan Path Analysis (Analisis Jalur)


Hasil penelitian menunjukkan bahwa: (1) Budaya Organisasi berpengaruh
signifikan terhadap Efektivitas Penerapan Akuntansi Sektor Publik dan besaran pengaruh termasuk ke dalam kategori sedang. Hal ini menunjukkan bahwa budaya organisasi memberikan kontribusi yang cukup dalam meningkatkan efektivitas penerapan akuntansi sektor publik namun belum mencapai tingkat maksimal yang diharapkan. (2) Efektifitas Penerapan Akuntansi Sektor Publik berpengaruh signifikan terhadap Good Governance .Besarnya variasi dari variabel good governance yang dapat dijelaskan oleh efektivitas penerapan akuntansi sektor publik adalah sebesar 23,3 %, sedangkan sisanya sebesar 76,7 % dijelaskan atau merupakan kontribusi variabel lain tetapi tidak terdapat dalam model penelitian ini.


Keywords


Ekonomi, Jurnal, Online, Riset, Akuntansi, Bisnis

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DOI: https://doi.org/10.30596/jrab.v12i2.144