Pengaruh Komitmen Karyawan Dan Penerapan Sistem Pengendalian Intern Pemerintah (Spip) Terhadap Pengelolaan Keuangan Daerah (Studi Empiris Pada DPKD Kota Di Sumatera Barat)
Abstract: A successful
financial management area is not only determined by the factors of production
and justice only, but factors of employee comitment and implementation of the
government internal control system are critical to the success in the financial
management of regional finances. Thus, in this study the authors wanted to
examine the influence of employee comitment and implementation of the
government internal control system in the financial management area. To test
this hypothesis the author uses primary data by spreading the questionnaire,
which was distributed directly to the Office of Financial Management (DPKD)
city in West Sumatra. Once the data is analyzed, it was found all the
hypotheses can be accepted. It is recommended that all parties are in an agency
aware of the importance of local financial management in achieving agency
goals. It is expected also to all agencies in order to take corrective measures
to improve of employee comitment and implementation of the government internal
control system are fully supports the effectiveness of the financial management
area at a government agency. For researchers who are interested in researching
the same title, the researchers suggest in order to examine in DPKD districts
in West Sumatra, or examine other factors that may affect the financial
management area.
Keywords: Employee Comitment,
Implementation of The Government Internal Control System, and Financial
Management Area
Penulis: Fitri Zalni
Kode Jurnal: jpakuntansidd130724
