{"title":"Analisis Penilaian Kinerja Organisasi Perangkat Daerah di Kota Bandung","authors":"Meyliana, Lidya Agustina, Chandra Setiawan","doi":"10.28932/jam.v10i2.1087","DOIUrl":null,"url":null,"abstract":"Satuan Perangkat Kerja Daerah (SKPD) is a compulsory subject to the Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP) in Indonesia. Of the many SPKDs incorporated in the city or district governments throughout Indonesia, it was reported that none of them had achieved an A rating of the LAKIP they had compiled. This phenomenon forms the basis for our research to disclose other factors that might influence the assessment of LAKIP on performance appraisal systems for SKPD in Indonesia. Based on research conducted by Spekle and Verbeeten (2013) explained that there is a factor of contractibility that can affect the relationship between the performance appraisal system with the performance used as the dependent variable. Therefore, this study attempts to replicate previous research to test whether it will produce a similar conclusion or not. The type of this research is causal explanatory, where the sample comes from population 3 SKPD located in Bandung while Moderated Regression Analysis (MRA) is used as a data analysis techniquewhether interaction test is a special application of linear regression (multiplication of two or more independent variables).Keywords: Performance Assessment System, Performance, Contractibility, Satuan Perangkat Kerja Daerah (SKPD) Bandung, Public Sector’s Performance.","PeriodicalId":142948,"journal":{"name":"Jurnal Akuntansi Maranatha","volume":"05 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Akuntansi Maranatha","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.28932/jam.v10i2.1087","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
Satuan Perangkat Kerja Daerah (SKPD) is a compulsory subject to the Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP) in Indonesia. Of the many SPKDs incorporated in the city or district governments throughout Indonesia, it was reported that none of them had achieved an A rating of the LAKIP they had compiled. This phenomenon forms the basis for our research to disclose other factors that might influence the assessment of LAKIP on performance appraisal systems for SKPD in Indonesia. Based on research conducted by Spekle and Verbeeten (2013) explained that there is a factor of contractibility that can affect the relationship between the performance appraisal system with the performance used as the dependent variable. Therefore, this study attempts to replicate previous research to test whether it will produce a similar conclusion or not. The type of this research is causal explanatory, where the sample comes from population 3 SKPD located in Bandung while Moderated Regression Analysis (MRA) is used as a data analysis techniquewhether interaction test is a special application of linear regression (multiplication of two or more independent variables).Keywords: Performance Assessment System, Performance, Contractibility, Satuan Perangkat Kerja Daerah (SKPD) Bandung, Public Sector’s Performance.
Satuan Perangkat Kerja Daerah (SKPD)是印度尼西亚Laporan Akuntabilitas Kinerja Instansi Pemerintahan (LAKIP)的必修科目。据报告,在印度尼西亚各地的市或区政府中成立的许多特别发展区中,没有一个达到它们所编制的综合发展水平的A级。这一现象构成了我们研究的基础,揭示了可能影响印尼SKPD绩效评估系统中LAKIP评估的其他因素。根据Spekle和Verbeeten(2013)的研究解释,存在一个可收缩性因素,可以影响绩效考核体系之间的关系,并将绩效作为因变量。因此,本研究试图复制以往的研究,以检验是否会得出类似的结论。本研究的类型是因果解释,其中样本来自位于万隆的人口3 SKPD,而适度回归分析(MRA)被用作数据分析技术,无论相互作用检验是否是线性回归的特殊应用(两个或多个自变量的乘法)。关键词:绩效考核体系,绩效,可收缩性,《万隆公报》,公共部门绩效