Faktor-Faktor yang Mempengaruhi Kinerja Pejabat Penatausahaan Keuangan Satuan Kerja Perangkat Daerah (PPK SKPD) di Lingkungan Pemerintah Kota Tebing Tinggi

Abstract

The Objective of this research was 1) to analyze the influence of understanding accounting system, understanding regional financial management, education and training, work experience, communication, motivation, mental attitude and organizational commitment on the performance of Financial Administrative Personnel of Regional Work Unit (PPK-SKPD) in the Tebing Tinggi Municipal Government, 2) to analyze the use information technology which modernize the correlation of understanding accounting system, understanding regional financial management, education and training, work experience, communication, mental attitude, and organizational commitment with the performance of Financial Administrative Personnel of Regional Work Unit. The population was the personnel of the PPK-SKPD, and the whole population was used as the samples Primary data were gathered by distributing questionnaires to the respondents and processed by using multiple linear regression analysis. The result of the research showed that (1) simultaneously, understanding accounting system, anderstanding regional financial management, education and training work experience communication, motivation, mental attitude, and organizational commitment had significant influence on the performance of PPK-SKPD in the Tebing Tinggi Municipal Government Partially, understanding accounting system understanding regional financial management, education and training, work experience, motivation, and organizational commitment had significant influence on Financial Administrative Personnel, while communication and mental attitude had significant influence on the performance of PPK-SKPD in the Tebing Tinggi Municipal Government, and (2) the use of information technology could moderate the correlation of understanding accounting system, understanding regional financial management, education and training, work experience, communication, motivation, mental attitude, and organizational commitment with the performance of Financial Administrative Personnel.