AKUNTABILITAS KINERJA DI INSTANSI PEMERINTAH (Studi Empiris Pada Pemerintah Kabupaten Deli Serdang)

May Hana Bilqis Rangkuti;

Abstract

This study aims to determine whether the commitment of management, decision making authority, organization culture, and training is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling. The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample
used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t). The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountability. Training partially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culture, and training have a positive and significant influence on performance accountability.