PENGARUH SISTEM PENGENDALIAN INTERN PEMERINTAH DAN KOMITMEN ORGANISASI TERHADAP KINERJA INSTANSI PEMERINTAH DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Empiris OPD Provinsi Sumatra Barat)

Abstract

This study aimed to analyze the direct and indirect effects of government
internal control systems, organizational commitment to the performance of
government agencies through good governance as an intervening variable. This
research was conducted in 28 Regional Apparatus Organizations in West Sumatra
Province with 99 respondents. The data is analyzed using PLS (Partial Least
Square) analysis techniques. While the sampling method uses a saturated sample
method. The results showed that the internal control system, organizational
commitment has a direct influence on the performance of government agencies
through good governance, for the indirect influence of good governance mediates
the relationship between government internal control systems on the performance
of government agencies, while organizational commitment to good governance
performance is unable to mediate.
Keywords : Performance of government agencies, government internal control
systems, organizational commitment, good governance.