Febriantoro, Yoga (2024) Pengaruh Pedoman SAKIP Dan Komitmen Pemerintah Daerah Terhadap Efektivitas Penerapan SAKIP Dimediasi Budaya Kerja di Kabupaten Sidoarjo. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to determine and test the relationship between SAKIP guidelines and local government commitment on the effectiveness of SAKIP implementation mediated by work culture in Sidoarjo Regency. The background of this research is based on the need to enhance the effectiveness of SAKIP implementation, which requires not only clear guidelines and commitment from the local government but also must be supported by a positive work culture. The research method used is quantitative, collecting data from 19 local government agencies in Sidoarjo Regency with criteria for respondents including heads of agencies, agency secretaries, heads of planning and finance sub-sections, as well as staff in planning and finance sections through a questionnaire. Partial Least Square (PLS) analysis was conducted using WarpPLS 7.0 application. The data analysis results indicate that SAKIP guidelines, local government commitment, and work culture have a significant positive effect on the effectiveness of SAKIP implementation. Furthermore, it was found that work culture can mediate the relationship between SAKIP guidelines and local government commitment with the effectiveness of SAKIP implementation. These findings provide a deeper understanding of the importance of implementing SAKIP guidelines, local government commitment, and work culture in enhancing the effectiveness of SAKIP implementation in Sidoarjo Regency.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Yoga Febriantoro | ||||||||
| Date Deposited: | 23 Jul 2024 04:01 | ||||||||
| Last Modified: | 23 Jul 2024 04:01 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/27165 |
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