PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) (Studi Pada Satuan Kerja Pengadilan Di Sumatera Barat)

SONYA, ZARIVELINA (2016) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, KOMITMEN ORGANISASI, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL PENGELOLAAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) (Studi Pada Satuan Kerja Pengadilan Di Sumatera Barat). Masters thesis, Universitas Andalas.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, komitmen organisasi, sistem pengendalian intern dan pemanfaatan teknologi informasi terhadap kinerja manajerial pengelolaan PNBP. Penelitian dilakukan pada satuan kerja pengadilan di Sumatera Barat. Penelitian ini menggunakan empat variabel independen yaitu kompetensi sumber daya manusia, komitmen organisasi, sistem pengendalian intern dan pemanfaatan teknologi informasi serta satu variabel dependen yaitu kinerja manajerial pengelolaan PNBP. Data yang digunakan adalah data primer yang diperoleh dari kuesioner yang disebarkan kepada 108 responden yaitu pejabat dan pegawai yang terlibat dalam pengelolaan PNBP. Metode analisis yang digunakan adalah analisis regresi berganda yan diolah dengan program SPSS 21. Hasil penelitian ini menunjukan bahwa kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja manajerial pengelolaan PNBP, komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja manajerial pengelolaan PNBP, sistem pengendalian intern berpengaruh positif dan signifikan terhadap kinerja manajerial pengelolaan PNBP, pemanfaatan teknologi informasi tidak berpengaruh signifikan terhadap kinerja manajerial pengelolaan PNBP. Kata Kunci: kompetensi sumber daya manusia, komitmen organisasi, pengendalian intern, teknologi informasi, kinerja manajerial Effect of Human Resources, Organizational Commitment, Internal Control Systems and Information Technology Utilization Management Managerial Performance Against Tax State Revenue (non-tax) (Study Unit In Court In West Sumatra) By: Sonya Zarivelina Guided by : Dr Yurniwati,SE, M.Si, Ak, CA dan Firdaus, SE, M.Si, Ak ABSTRACT This study aimed to analyze the influence of human resource competencies, organizational commitment, internal control system and the use of information technology to managerial performance management of non-tax revenues. The study was conducted at the working unit court in West Sumatra. This study uses four independent variables, human resource competencies, organizational commitment, internal control system and the use of information technology as well as the dependent variable managerial performance management of non-tax revenues. The data used are primary data obtained from questionnaires distributed to 108 respondents, officers and employees involved in the management of non-tax revenues. The analytical method used is multiple regression analysis were processed with SPSS 21. The results of this study show that the competence of human resources and a significant positive effect on managerial performance management of non-tax revenues, organizational commitment and significant positive effect on managerial performance management of non-tax revenues, the internal control system influence positive and significant impact on managerial performance management of non-tax revenues, utilization of information technology does not significantly influence managerial performance management of non-tax revenues Keywords: human resources competencies, organizational commitment, internal control, information technology, managerial performance

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Pascasarjana (Tesis)
Depositing User: s2 akuntansi akuntansi
Date Deposited: 26 Jan 2017 07:00
Last Modified: 26 Jan 2017 07:00
URI: http://scholar.unand.ac.id/id/eprint/20557

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