Faktor-Faktor yang Mempengaruhi Kinerja Pengelola Keuangan Satuan Kerja Perangkat Daerah pada Pemerintahan Provinsi Sumatera Utara dengan Sistem Pengendalian Intern Pemerintah sebagai Variabel Moderating

Abstract

Financial management of SKPD (Regional Work Unit) cannot be separated from the function of financir.;zl personnel, especially in organizing qualified financial statement of SKP D. The performance of financial personnel becomes an interesting phenomenon to be studied because there are many factors which influence it. The objective of the research was to find out the influence of organizati(>nal commitment, training, skill in iriformation technology, and work motivation on the performance of financial personnel of SKP D and to find out the capacity of SP IP (Government Internal Control System) in modernizing the correlation of organizational commitment, training, skill in information te<:hnology, and work motivation with the performance of .financial personnel of SKPD. The research was conducted in all.financial personnel of SKPD in North Sumatera Provincial Government, using primary data by distributing questionnaires to the respondents. The samples were 130 respondents, using census sampling technique. The data were analyzed by using multiple linear regressio1t, analysis preceded by validity reliability test with classic and residual tests. The result of the research showed that organizational commitment, training, skill in information technology, and work motivation had significant influence the performlmce of financial personnel of SKPD and Government Internal Control System could moderate the co"elation of organizational commitment, training, skill in information technology, and work motivation with the performance of jinaru:ial personnel of SKPD in North Sumatera Provincial Government.