PENGARUH MODERASI BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN PENERAPAN SISTEM AKUNTANSI PEMERINTAH, PARTISIPASI PENYUSUNAN ANGGARAN DAN KINERJA APARAT PEMERINTAH DAERAH (Studi Empiris Pada SKPD Pemerintah Provinsi Riau)

Abstract

This study was aimed at finding out the effect of Implementation government
accounting system on performance of government apparatus. the effect of
participation in budget preparation on performance of government apparatus, the
effect of organizational culture to correlation Implementation government accounting
system with performance of government apparatus, the effect of organizational
commitment to correlation implementation government accounting system with
performance of government apparatus, the effect of organizational culture to
correlation participation in budget preparation with performance of government
apparatus, the effect of organizational commitment to correlation participation in
budget preparation with performance of government apparatus on Provincial
Government of Riau. This study belongs to quantitative research. The sample was
determined by purposive sampling technique. Collecting data using primary data
collection, this study uses questioner for 120 respondents. The data analysis was
done by using multiple regression and Moderate Regression Analysis (MRA) with
the help of SPSS software. The result of this study showed: (1) Implementation
government accounting system had a positive and significant effect on performance
of government apparatus; (2) participation in budget preparation had a positive and
significant effect on performance of government apparatus; (3) organizational culture
variable as mediating the effect of Implementation government accounting system
on performance of government apparatus, (4) organizational commitment variable
as mediating the effect of implementation government accounting system on
performance of government apparatus; (5) organizational culture variable as
mediating the effect of participation in budget preparation on performance of
government apparatus, (6) organizational commitment variable as mediating the
effect participation in budget preparation on performance of government apparatus
on Provincial Government of Riau.