Proceedings of the 1st Aceh Global Conference (AGC 2018)

Role of Organizational Commitment to the Factor of Performance of Regional Financial Management

Authors
Yuni Shara, Iskandar Muda, Rujiman Rujiman
Corresponding Author
Yuni Shara
Available Online January 2019.
DOI
10.2991/agc-18.2019.63How to use a DOI?
Keywords
Regional Financial Management, Clarity of Budget Target, Quality of Human Resources, Regional
Abstract

The objective of the research was to discover and analyze the influence of clarity of budget target, quality of human resources, understanding regional governmental accounting system, and accountability on the performance of Regional Financial Management with organizational commitment as moderating variable in Medan Municipality partially. This is a causal research and its object is all OPDs (Regional Governmental Apparatus Organization) in Medan. The research used primary data which were collected through questionnaires distributed to 56 OPDs. It employed quantitative approach, and SEM model was used for data analysis. Partially, the research results demonstrated that clarity of budget target, quality of human resources, and accountability significantly influenced performance of Regional Financial Management while understanding regional governmental accounting system did not significantly influence the performance of Regional Financial Management. The results of hypothesis test showed moderated effects which indicated that Organizational Commitment could moderate the correlation among clarity of budget target, quality of human resources and understanding regional governmental accounting system with the performance of Regional Financial Management in Medan Municipal.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 1st Aceh Global Conference (AGC 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
January 2019
ISBN
978-94-6252-644-0
ISSN
2352-5398
DOI
10.2991/agc-18.2019.63How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Yuni Shara
AU  - Iskandar Muda
AU  - Rujiman Rujiman
PY  - 2019/01
DA  - 2019/01
TI  - Role of Organizational Commitment to the Factor of Performance of Regional Financial Management
BT  - Proceedings of the 1st Aceh Global Conference (AGC 2018)
PB  - Atlantis Press
SP  - 411
EP  - 415
SN  - 2352-5398
UR  - https://doi.org/10.2991/agc-18.2019.63
DO  - 10.2991/agc-18.2019.63
ID  - Shara2019/01
ER  -