THE EFFECTIVENESS OF FLEXIBILITY, ORGANIZATIONAL CULTURE, COMPETENCE AND INTEGRITY TO IMPROVING APIP PERFORMANCE, KLATEN DISTRICT

Authors

  • Budi Prestyo Program Pascasarjana Universitas Islam Batik Surakarta
  • Istiatin Istiatin Program Pascasarjana Universitas Islam Batik Surakarta
  • Sudarwati Sudarwati Program Pascasarjana Universitas Islam Batik Surakarta

Keywords:

flexibility effectiveness, organizational culture, competence, integrity, and performance

Abstract

The purpose of this study was to determine the effect of the effectiveness of flexibility, organizational culture, competence and integrity on improving APIP performance at the Klaten Regency Inspectorate. The type of data in this study is quantitative data. Sources of data used in this study derived from primary data, namely questionnaires distributed to employees of the Klaten Regency Inspectorate with 54 employees. The sampling technique is a saturated sampling technique. The test of this research instrument uses validity and reliability tests. Data analysis using multiple linear regression, model feasibility test, hypothesis testing, and the coefficient of determination of the model using SPSS. The results showed that the F test results showed that flexibility, organizational culture, competence and integrity simultaneously and significantly affected APIP's performance at the Klaten Regency Inspectorate. Based on the t-test, the flexibility and competence variables have no and no significant effect on the performance of APIP in Klaten Regency, while the organizational culture and integrity variables have a positive and significant effect on the performance of APIP in Klaten Regency.

 

References

Andayani & Tirtayasa (2019). Pengaruh Kepemimpinan, Budaya Organisasi dan Motivasi Terhadap Kinerja Pegawai. Jurnal Ilmiah Magister Manajemen. Jurnal Riset Bisnis dan Manajemen Vol 4 ,No.1, 2016: 1-16

Ariani & Badera (2017). Pengaruh Integritas, Obyektifitas, Kerahasiaan dan Kompetensi pada Kinerja Auditor Kota Denpasar. Jurnal Akuntansi Universitas Udayana. E-jurnal Akuntansi Universitas Udayana 10.1 (2015) : 182- 198

Arianty (2014). Pengaruh Budaya Organisasi Tehadap Kinerja Pegawai. Jurnal Manajemen & Bisnis.

Arifin et al (2016). Culture on Employee Performance: the Mediating Role of Organizational Commitment. Europen Journal of Bussines and Management

Brury (2016). Pengaruh Kepemimpinan, Budaya Organisasi, Motivasi Kerja dan Kepuasan Kerja Terhadap Kinerja Pegawai pada Kantor SAR Sorong. Jurnal Riset Bisnis dan Manajemen. Jurnal Riset Bisnis dan Manajemen Vol 4 ,No.1, 2016: 1-16

Fahlevi et al (2016). The Effect of Organization Culture, Leadership Style and Functional Position on Organization Commitment and Their impact on the Performance of Internal Auditor in Aceh, Indonesia. . Broad Research in Accounting, Negotiation, and Distribution Volume 7, Issue 1, 2016.

Ghozali, I. (2015). Aplikasi Analisis Multivariate dengan Program IBM SPSS 23. Semarang : Badan Penerbit Universitas Diponegoro.

Gunawan & Fransiska (2020). Pengaruh Pengaturan Kerja yang Fleksibel terhadap Kinerja Karyawan dengan Work Life Balance Sebagai Variabel Mediasi. Jurnal Ilmiah Manajemen Vol 8. No. 3, September 2020 (308-321).

Hendrawan & Budiarta (2018). Pengaruh Integritas, Indepedensi dan Gaya Kepemimpinan Transformasional pada Kinerja Auditor Inspektorat Kota Denpasar. Jurnal Akuntansi Universitas Udayana. E-Jurnal Akuntansi Universitas Udayana Vol.24.2.Agustus (2018): 1359-1386

Hiariey (2018). Pengaruh Kualitas Sumber Daya Manusia dan Fleksibilitas Organisasi Terhadap Kinerja Karyawan (Studi terhadap Paramedis Keperawatan RSUD DR M. Haulussy Ambon). Jurnal SOSOQ.

Indartono & Prakoso (2015).Pengaruh Motivasi Kerja dan Kompensasi Terhadap Kinerja Karyawan Percetakan Art Studio Jakarta Pusat.

Pramularso (2018). Pengaruh Kompetensi Terhadap Kinerja Karyawan CV Inaura Anugrah Jakarta. Widya Cipta Vol II, No. 1.

Rahayu, S. K., & Suharyati, E. (2011). Auditing Konsep Dasar dan Pedoman Pemeriksaan Akuntansi Publik. Yogyakarta : Graha Ilmu.

Sabuhari et al (2020). The effects of human resource flexibility, employee competency, organizational culture adaptation and job satisfaction on employee performance. Management Science Letters

Salimun et al (2012). Culture, Organizational Commitment to Job Satisfaction and Employee Performance (Study at Municipal Waterworks of Jayapura, Papua Indonesia).

Setyadi & Sriekaningsih (2015). The Effect of Competence and Motivation and Cultural Organization toward Organizational Commitment and Performance on State University Lecturers in East Kalimantan Indonesia. European Journal of Business and Management Vol.7, No.17, 2015

Stephen, Robbins (2015), Perilaku Organisasi, Penerbit Salemba Empat, Jakarta.

Sujana (2017). Pengaruh Kompetensi, Motivasi, Kesesuaian Peran dan Komitmen Organisasi Tehadap Kinerja Auditor Internal Inspektorat Pemerintah Kanupaten (Studi Kantor Inspektorat Kabupaten Badung dan Buleleng). Jurnal Ilmiah Akuntansi dan Humanika.

Sukrisno, A. (2014). Auditing (Petunjuk Praktis Pemeriksaan Akuntan oleh Akuntan Publik) Edisi 4. Jakarta : Salemba Empat.

Tumondo & Sondakh (2019). Pengaruh Kepatuhan Pada Kode Etik, Kompetensi dan Pengalaman Audit terhadap Kinerja Auditor pada Inspektorat Daerah Provinsi Sulawesi Utara. Jurnal EMBA.

Utami (2015). Pengaruh Integritas, Obyektivitas, Kerhasiaan, Kompetensi dan Pengalaman Kerja Terhadap Kinerja Auditor pada Inspektorat Provinsi Riau. Jom FEKON

Wurangian. (2012). Organisasi dan Manajemen (Perilaku, Struktur, Budaya, dan Perubahan Organisasi). Bandung : Penerbit Alfabeta.

Wibowo, 2006, Manajemen Kinerja, Penerbit, Raja Grafindo Persada, Jakarta

Zahra. (2011). Pengaruh Integritas, Kompetensi dan Loyalitas Kepemimpinan Terhadap Kepercayaan Para Bawahan di SBU Perkapalan PT. Pusri Palembang.

Downloads

Published

2022-03-30

Issue

Section

Articles