PENGARUH KINERJA PEGAWAI, KOMITMEN ORGANISASI , SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PENGAWASAN FUNGSIONAL DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Lingga)

Abstract

The study aimed to examine the effect of : (1) Performance Employee,
(2) Commitment Organization, (3) Government Internal Control System, (4)
Humam Resources Competencies, (5) Functional Control, (6) Region’s Financial
Accounting System of the Effectiveness of Financial Management. The population
in this study were employed who worked in the OPD Lingga District (23
government agencies). The sampling method used in this study is purposive
sampling method. The respondent inthis study is the head of OPD, the head of
financial, treasure of OPD and financial records staff / accounting. the analytical
method used is multiple regression analysis using the program Stastistical
Product and Service Solution (SPSS) version 23.0. The results of this study
indicate that: (1) performance employee has a effect on effectiveness of financial
management area with a significant level of 0.001 <0.05, (2) commitment
organization has a effect on effectiveness of financial management area with a
significant level of 0.001<0.05, (3) government internal control system has a
effect on effect on effectiveness of financial management area with a significant
level of 0.047 <0.05, (4) humam resources competencies has a effect on
effectiveness of financial management area with a significant level of 0.024
<0.05, (5) functional control has a effect on effectiveness of financial
management area with a significant level of 0.000<0.05, (6) region’s financial
accounting system has a effect on effectiveness of financial management area with
a significant level of 312>0.05.
Keywords : Employee, Commitment, Internal Control, Competenc, Fungctional
Control, Financial Accounting and Effectiveness