Factors Affecting APBN Performance With Organizational Commitment as a Moderating Variable at The Ministry of Finance

Okta Purnama Sari, Periansya Periansya, Yuliana Sari

Abstract


This study examines the effect of good governance and non-tax state revenue on APBN performance with organizational commitment as a moderating variable at the Ministry of Finance in the DJKN Regional Offices of South Sumatra, Jambi, and Babel. The research sample consisted of 55 employees with a saturated sampling technique. Data collection was conducted using an interval scale questionnaire. Data analysis involved descriptive statistics, classical assumption tests, multiple linear regression analysis, Moderated Regression Analysis (MRA), and hypothesis testing using IBM SPSS 27 for Windows. The results of the study indicate that good governance and non-tax state revenue partially have a significant and positive effect on APBN performance. Organizational commitment is proven to moderate and strengthen the relationship between good governance and non-tax state revenue with APBN performance. Simultaneously, the variables of good governance and non-tax state revenue also have a significant and positive effect which is further strengthened by the presence of organizational commitment.


Keywords


Good Governance; State Budget Performance; Organizational Commitment; Non-Tax State Revenue; Kinerja APBN; Komitmen Organisasi; Penerimaan Negara Bukan Pajak

References


Arifin, M. N., & Handajani, L. (2016). Kualitas Laporan Keuangan Dan Kepercayaan Stakeholder (Studi Pada Satuan Kerja Wilayah Kerja KPPN Mataram). Journal of Auditing, Finance, and Forensic Accounting, 4(2), 121-144.

Aryani, M. D. S. (2021). Partisipasi Masyarakat, Kompetensi, Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Wonosari, Gunung Kidul

Dinarjito, A. (2017). Pengelolaan Penerimaan Negara Bukan Pajak : Study Kasus Kantor Pertanahan Wilayah Provinsi Daerah Istimewa Yogyakarta. Jurnal Manajemen Keuangan Publik, 1(1).

Ghozali,I. 2016. Aplikasi Analisis Multivariatee dengan Program IBM SPSS 21 Update PLS Regresi. Badan Penerbit Universitas Diponegoro: Semarang. Hal.95,96,97

Haura, G. A., Junita, A., & Meutia, T. (2019). Pengaruh Sistem Pengendalian Internal Pemerintah (SPIP), Pengelolaan Keuangan Daerah, Dan Kinerja Aparatur Pemerintah Daerah Terhadap Good Governance …. Jurnal Penelitian Ekonomi ….

Prasetio, P. (2023). Pengaruh Good Government Governance, Stres Dan Implementasi SAP Terhadap Kinerja Pemerintah Daerah Melalui Komitmen Organisasi Dengan Religiusitas Sebagai Variabel Moderating Di Pemerintah Daerah 11 Kabupaten/Kota Dan Provinsi Jambi. Cogent Economics and Finance, (228832).

Rajagukguk, P. (2016). Pengaruh Motivasi dan Komitmen Organisasi Terhadap Kinerja Pegawai (Study pada PT Challenger Tanggerang). Ecodemica, IV(1), 23–31.

Sembiring, D., & Husen, S. (2020). Pengaruh Motivasi dan Komitmen Organisasi terhadap Kinerja Pegawai. Jurnal Penelitian Ilmu Manajemen (JPIM), 5(3), 286–298.

Susila, E. S., Sugiyanto, E., & Digdowiseiso, K. (2021). Pengaruh Efektivitas Pengelolaan PNBP terhadap Kinerja Keuangan di Badan Pengembangan dan Pembinaan Bahasa Tahun 2018-2020. Populis : Jurnal Sosial Dan Humaniora, 6(2).

Tahar, A., & Kuncahyo, H. H. (2020). Pengaruh Komitmen Organisasi , Partisipasi Penyusunan Anggaran , dan Kompensasi terhadap Kinerja Instansi Pemerintah Daerah. Reviu Akuntansi Dan Bisnis Indonesia, 4(2).

Zeyn, E., & Nuraeni, N. (2023). The Effect Of Budgeting Participation And Organizational Commitment On The Performance Of Local Government Institutions. Jurnal Riset Akuntansi Kontemporer, 15(1), 121–128




DOI: http://dx.doi.org/10.51213/ema.v10i1.589

Refbacks

  • There are currently no refbacks.


Copyright (c) 2025 Okta Purnama sari

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.


____________________________________________________________

Jurnal EMA (Ekonomi Manajemen Akuntansi)
Print ISSN : 2548-9380
Online ISSN : 2549-2322
Published by Universitas Merdeka Pasuruan
Managed by Fakultas Ekonomi, Universitas Universitas Merdeka Pasuruan
Address Jl. Ir. Juanda no.68 Pasuruan
E-mail fe.unmerpas68@gmail.com

Creative Commons License

Jurnal EMA (Ekonomi Manajemen Akuntansi) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

____________________________________________________________