Analysis of the Influence of Good Governance and Leadership on the Performance of the Bombana Regency Regional Government

Ria Agustina, Tenriwaru Tenriwaru, Juliyanty Sidik Tjan

Abstract


This research aims to test the analysis of the influence of good governance and leadership on the performance of the Bombana regional government. The data in this research were obtained from heads of SKPD (Regional Apparatus Work Units) or OPD (Regional Apparatus Organizations) who are in charge of public services, both involved in regional financial and non-financial management in the Bombana Regency Government who were willing to be respondents. This research uses primary data by conducting direct research in the field by giving questionnaires/statement sheets to respondents and sampling using the census method with a total of 30 department heads from several SKPD or OPD in Bombana Regency as respondents. Data analysis techniques were carried out using descriptive statistical analysis and SPSS 26.0. The research results show that good governance has a positive and significant effect on government performance. The better the good governance, the better the level of government performance. good governance can stimulate public participation in monitoring and evaluating government policies. By providing more detailed financial information, the public can be more actively involved in the decision-making process. Leadership has a positive and significant effect on government performance, the better the leadership, the better the level of government performance. This is where the central role of leaders acts as being able to strengthen the capacity and skills of government officials regarding accounting, improving the quality of financial management at all levels of government.

Full Text:

PDF

References


Amtiran, P. Y., & Molidya, A. (2020). Pengelolaan Keuangan Negara. Journal of Management : Small and Medium Enterprises (SMEs), 12(2). https://doi.org/10.35508/jom.v12i2.2693

BPK. (2006). Peraturan Menteri Dalam Negeri (Permendagri) No. 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah. 1–73. https://peraturan.bpk.go.id/Home/Details/126455/permendagri-no-13-tahun-2006

Dona, E., Gautama, G., & Muslim, I. (2022). Berpengaruhkah Desentralisasi Fiskal dan Kinerja Pemerintah Daerah terhadap Akuntabilitas Pelaporan Keuangan? Jurnal Inovasi Penelitian, 2(12), 4153–4164.

Dumbi, R., Arman, A., & Dunggio, S. (2022). Pengaruh Penerapan Good Governance Terhadap Kinerja Pegawai pada Kantor Kecamatan Bulila Kabupaten Gorontalo. Provider Jurnal Ilmu Pemerintahan, 1(2), 92–102. https://doi.org/10.59713/projip.v1i2.271

Emerson, P. (2022). Good Governance. Humanistic Sciences), 9(1), 132–155. www.ceeol.com.

Ghozali, I. (2009). Ekonometrika: teori, konsep dan aplikasi dengan SPSS 17. Semarang: Badan Penerbit Universitas Diponegoro.

Hutapea, L., Edward, E., & Wediawati, B. (2023). Pengaruh Leadership Coaching dan Motivasi Terhadap Kinerja Dengan Komitmen Organisasi Sebagai Mediator pada Satuan Kerja Pelayanan Markas Polda Jambi. Jurnal Manajemen Dan Pemasaran Digital (JMPD), 1(3), 168–179.

Kusdarianto, I., Ramlawati, R., & ... (2023). The influence of leadership style, work discipline, job satisfaction, and work environment on employee performance BKKBN Kota Palopo. Enrichment: Journal …, 13(2). https://doi.org/10.35335/enrichment.v13i2.1415

Lesmono, B., & Siregar, S. (2021). Studi Literatur Tentang Agency Theory. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 203–210. https://doi.org/10.47065/ekuitas.v3i2.1128

Malinda, O., & Syamsir, S. (2019). Pengaruh Sistem Pengendalian Intern Terhadap Kinerja Aparatur Pemerintahan Nagari Dalam Pengelolaan Keuangan Nagari. Jurnal Manajemen Dan Ilmu Administrasi Publik (JMIAP), 2(1), 23–35. https://doi.org/10.24036/jmiap.v1i2.16

Marantika, A. (2012). Analisis Penelitian Perusahaan: Teori Faktor, dan Moderasi.

Mardiasmo. (2009). Akuntansi Sektor Publik. In Andi Offset.

Marsela. (2023). Pengaruh Profesionalisme, Gaya Kepemimpinan, Komitmen Organisasi Dan Pemahaman Good Governance Terhadap Kinerja Auditor Inspektorat. UNIVERSITAS ISLAM NEGERI SULTAN SYARIF KASIM RIAU.

Nada, A. N., & Khoiriawati, N. (2022). Pengaruh good governance dan pengendalian internal terhadap kinerja aparatur pemerintah desa pada Kecamatan Wonodadi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4427–4435. https://doi.org/10.32670/fairvalue.v4i10.1686

Nasrun, M. (2019). Pengaruh Good Governance Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Pangkajene Dan Kepulauan. Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen Dan Akuntansi, 8(1), 19–26. https://doi.org/10.35906/je001.v8i1.330

Ogharanduku, B. E., Jackson, W. J., & Paterson, A. S. (2021). Beautiful SWAN, or ugly duckling? The attempt to reduce gender inequality by the Society of Women Accountants of Nigeria. Critical Perspectives on Accounting, 79(xxxx), 102245. https://doi.org/10.1016/j.cpa.2020.102245

Phillips, G., Kendino, M., Brolan, C. E., Mitchell, R., Herron, L.-M., Kὃrver, S., Sharma, D., O’Reilly, G., Poloniati, P., Kafoa, B., & Cox, M. (2022). Lessons from the frontline: Leadership and governance experiences in the COVID-19 pandemic response across the Pacific region. The Lancet Regional Health - Western Pacific, 25, 100518. https://doi.org/https://doi.org/10.1016/j.lanwpc.2022.100518

Putra, D. D., Rantelangi, C., & Diyanti, F. (2022). Pengaruh Transparansi , Akuntabilitas dan Pengendalian Intern terhadap Kinerja Instansi Pemerintah pada Dinas Perdagangan Kota Samarinda. Jiam, 7(1), 34–44.

Rahmayani. (2022). Pengaruh Kepemimpinan terhadap Kinerja Pegawai pada Kantor Badan Pengelola Perbatasan Daerah (BPPD) Nunukan. In UNIVERSITAS MUHAMMADIYAH MAKASSAR (Issue 8.5.2017).

Mubarak, (2021). Determination Of State Financial Loss Due To Abuse Of The Authority Of Government Officers (Penentuan Kerugian Keuangan Negara Akibat Penyalahgunaan Kewenangan Pejabat Pemerintah). Jurnal Ilmiah Penegakan Hukum, 8(2), 160–173.

Rustinah. (2023). Analisis Pengaruh Leadership Style Terhadap Kinerja Bisnis UMKM Melalui Networking Capability sebagai Variabel Mediasi. Jurnal Ilmu Manajemen, 12, 89–90.

Simbolon, adela septiani. (2022). Pengaruh good government governance terhadap kinerja organisasi dinas pendidikan kabupaten bogor.

Sok, J., Borges, J. R., Schmidt, P., & Ajzen, I. (2021). Farmer Behaviour as Reasoned Action: A Critical Review of Research with the Theory of Planned Behaviour. Journal of Agricultural Economics, 72(2), 388–412. https://doi.org/10.1111/1477-9552.12408

Sugiyono. (2014). Metode Penelitian kuantitatif, kualitatif dan R & D. Alfabeta.

Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabet.

Watimena, M. A. (2020). Implementasi Good Coorporate Governance, Good Governance dan Kepemimpinan Situasional Terhadap Kinerja Pegawai. PUBLIC POLICY (Jurnal Aplikasi Kebijakan Publik & Bisnis), 1(2), 195–214. https://doi.org/10.51135/publicpolicy.v1.i2.p195-214




DOI: https://doi.org/10.26618/inv.v6i2.14469

Refbacks

  • There are currently no refbacks.


Flag Counter