PENGARUH BUDGETARY SLACK, KOMITMEN ORGANISASI, KOMPENSASI, HUMAN CAPITAL DAN GOVERNANCE TERHADAP KINERJA KEUANGAN BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI (STUDI KASUS PADA BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI) THE EFFECT OF BUDGETARY SLACK, ORGANIZATIONAL COMMITMENT, COMPENSATION, HUMAN CAPITAL AND GOVERNANCE ON THE FINANCIAL PERFORMANCE OF THE BUREAU OF FACILITIES AND LOGISTIC CONSTRUCTION OF THE POLRI Headquarters (CASE STUDY ON THE BUREAU OF FACILITIES AND LOGISTIC CONSTRUCTION OF THE POLRI Headquarters)

Retno Rahayuningsih, Retno Rahayuningsih and Nasution, Nursanita, Nursanita Nasution and MAIS, RIMI GUSLIANA (2020) PENGARUH BUDGETARY SLACK, KOMITMEN ORGANISASI, KOMPENSASI, HUMAN CAPITAL DAN GOVERNANCE TERHADAP KINERJA KEUANGAN BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI (STUDI KASUS PADA BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI) THE EFFECT OF BUDGETARY SLACK, ORGANIZATIONAL COMMITMENT, COMPENSATION, HUMAN CAPITAL AND GOVERNANCE ON THE FINANCIAL PERFORMANCE OF THE BUREAU OF FACILITIES AND LOGISTIC CONSTRUCTION OF THE POLRI Headquarters (CASE STUDY ON THE BUREAU OF FACILITIES AND LOGISTIC CONSTRUCTION OF THE POLRI Headquarters). PENGARUH BUDGETARY SLACK, KOMITMEN ORGANISASI, KOMPENSASI, HUMAN CAPITAL DAN GOVERNANCE TERHADAP KINERJA KEUANGAN BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI (STUDI KASUS PADA BIRO FASILITAS DAN KONSTRUKSI LOGISTIK MABES POLRI) THE EFFECT OF BUDG, 17 (17). pp. 1-17.

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Abstract

Penelitian ini bertujuan untuk menguji apakah pengaruh Budgetary Slack, Komitmen Organisasi, Kompensasi, Human Capital, dan Governance terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri (Studi Kasus pada Biro Fasilitas dan Konstruksi Logistik Mabes Polri). Penelitian ini menggunakan jenis penelitian kausalitas pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi linier berganda dengan SPSS versi 25.00. Populasi dari penelitian ini adalah Lembaga Logistik Polri di seluruh Indonesia. Sampel ditentukan berdasarkan Purposive Sampling, sampel dari penelitian ini adalah Biro Fasilitas dan Konstruksi Logistik Mabes Polri. Data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data menggunakan kuesioner yang didistribusikan kepada 50 responden. Pengujian hipotesis dengan menggunakan uji T dan uji F. Hasil penelitian membuktikan bahwa (1) Budgetary Slack berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (2) Komitmen Organisasi tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (3) Kompensasi tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (4) Human Capital berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri, (5) Governance tidak berpengaruh terhadap kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri. Kata Kunci : Budgetary slack, Komitmen organisasi, Kompensasi, Human Capital, Governance, dan kinerja keuangan Biro Fasilitas dan Konstruksi Logistik Mabes Polri This study aims to examine whether the effect of Budgetary Slack , Organizational Commitment , Compensation , Human Capital , and Governance on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters ( Case Study at the Bureau of Logistics Facilities and Construction at the Police Headquarters ). Research is using the type of research causality approach is quantitative , which was measured by using a method based on regression linear multiple with SPSS version 25.00. The population of the research this is the Institute of Logistics Police in the whole of Indonesia. The sample is determined based on purposive sampling , the sample of this study is the Bureau of Logistics Facilities and Construction of the Police Headquarters . The data used in this study are primary data. The data collection technique used a questionnaire which was distributed to 50 respondents . Testing the hypothesis by using test T and test F. The results of the study prove that (1) Budgetary Slack has an effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau , (2) Organizational Commitment has no effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau , (3) Compensation has no effect on the Facility Bureau financial performance . and Construction Logistics Headquarters of Police , (4) Human Capital affect on the performance of financial Bureau of facilities and Construction Logistics Headquarters of Police , (5) Governance no effect on the performance of financial Bureau of facilities and Construction Logistics Headquarters Police . Said Key : budgetary slack, commitment to the organization , Compensation , Human Capital, Governance, and the performance of financial Bureau of Facilities and Construction Logistics Headquarters Police

Item Type: Article
Subjects: Akuntansi > Akuntansi Pemerintah
Divisions: S2 Akuntansi
Depositing User: Users 774 not found.
Date Deposited: 22 Jan 2021 06:31
Last Modified: 22 Jan 2021 06:31
URI: http://repository.stei.ac.id/id/eprint/3436

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