Analisis Faktor-Faktor yang Mempengaruhi Kinerja Pengelola Keuangan Satuan Kerja Perangkat Daerah di Lingkungan Pemerintah Kota Tebing Tinggi dengan Motivasi Sebagai Variabel Intervening

Abstract

The objective of the research was to analyze some factors which influence the performance of .financial personnel of SK.PD (Regional Work Unit) with motivation as intervening variable in the Tebing Tinggi Municipal Government. The research was an associative causal survey. The population was 103 respondents that consisted of PPK (Financial Administrative Personnel), PPTK (Technical Officials of Activity), treasurer of expenditure, and treasurer of revenues in 31 Reg;onal Work Units of the Tebing Tinggi Municipal Government, and the whole population was used as the samples. The data were analyzed by using multiple regression analysis and path analysis with an SPSS software program. The re~ult of the research showed that education and training, knowledge and skill in iriformation technology, communication and mental attitude simultaneously and partially had positive and significant i11,fluence, while motivation and education and training, knowledge and skill in information technology, communication, mental attitude and motivation directly had positive and significant irifluence on the performance of .financial personnel of SKPD with motivation as intervening variable in the Tebing Tinggi Municipal Government. The result of sobel test showed that motivation as intervening variable could mediate the correlation of education and training, knowledge and skill in ieformation technology, and communication and mental attitude with the performance of .financial personnel of SK.PD ofTebing Tinggi.