Pengaruh Komitmen Pemimpin terhadap Budaya Kerja di Kantor Wilayah Direktorat Jenderal Perbendaharaan Provinsi Sumatera Utara

Abstract

Integrity and transparency are the main pillars of good governance. Public sector corruption poses a serious threat to efforts to achieve clean, service-oriented government. History shows that corruption has long existed, and in a positive legal context, it's defined as an unlawful act detrimental to state finances. Corruption cases in Indonesia, including those involving high-ranking officials, negatively impact the integrity of government institutions and public trust. Indonesia's Corruption Perception Index (CPI) has declined over the past five years, reflecting a rise in corruption. This study aims to examine the effect of the implementation of the Anti-Bribery Management System (ABMS) ISO 37001:2016 on the work culture at the Regional Office of the Directorate General of Treasury in North Sumatra Province. The research employs a quantitative method, focusing on the role of leadership commitment in the implementation of the Anti-Bribery Management System (ABMS) ISO 37001:2016 as the independent variable. The data analysis technique used is the Mann-Whitney U hypothesis test, conducted using the Statistical Package for the Social Sciences (SPSS) software. The results of the study indicate that leadership commitment has a positive and significant influence on work culture, meaning that stronger leadership commitment can enhance the organizational work culture. This is evidenced by the Mann-Whitney U test result showing a significance value of < 0.001. These findings demonstrate a significant difference in work culture between employees in the group with high leadership commitment and those in the group with low leadership commitment. A significance value below 0.05 indicates that leadership commitment plays a role in influencing the organizational work culture. This research is expected to contribute to the literature on public administration and provide practical insights for strengthening anti-corruption culture within the bureaucracy.