Pengaruh Kompetensi, Akuntabilitas, Motivasi dan Komitmen Organisasi terhadap Kinerja Pengelolaan Keuangan Daerah pada Satuan Kerja Perangkat Daerah Pemerintah Kota Binjai

Abstract

The objective of the research was to analyze the influerrce of competence, accountability, motivation, and organizational commitment on the performance of regional financial manngers in SKPDs (Regional Work Unrt$ of Binjai Municipal Administration. The research used quantitative analytic survey method by distributing questionnaires to regiornl financial marngers in Binjoi Municipal Administration. The population was financiul managers in 33 SKPDs which cottststed of PA (Budget Users), PPK @inorrcial Admtnistrative fficials), and Treasurers of Expenditure (the total of 99 marngers). The data were analyzed by using Descriptive Statistic Analysis and Partial Least Square Anolysis (SEM-PLS) with Smart PLS sofnnare progyam. The result of the research showed that competence, accountobility, motivation, and organizational commitment had positive and signifuanl influerce on the performance of regional finarrcial mafwgers.