scholarly journals Analisis Determinan Akuntabilitas Pengelolaan Keuangan Daerah (Studi empiris pada SKPD Pemerintah Kabupaten Kepulauan Talaud)

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Lesli L Aimbu ◽  
David P E Saerang ◽  
Hendrik Gamaliel

Abstract. The phenomenon can be observed in the development of the public sector today is the rise of increasingly demands to implement public accountability by public sector organizations (such as: the Central Government and the regions, Government work units, departments and State agencies). Public sector accountability demands are related to the necessity of conducting transparency and providing information to public, in order to fulfill the rights of the public. This research aims to analyze the variables of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of management information systems area (SIMDA) finance and financial reporting against accessibility accountability financial management areas. The population in this research is financial management officers in Talaud Islands Regency SKPD. 175 respondents were taken to answer questionnaires in order to test the hypothesis and to know the influence of transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports towards the accountability of financial management. F test and t-test analysis were conducted by using multiple linear regression.  Results show that transformational leadership style, the competence of human resources (HR), organizational commitment, the use and accessibility of Finance SIMDA financial report simultaneously, positively and significantly influence the regional financial management accountability. On the other hand, transformational leadership style, the competence of human resources (HR), the use of financial SIMDA and the accessibility of financial report positively and significantly influence the accountability of financial management. Nevertheless, organisatonal commitment does not positively influence the accountability of financial management. Keywords: transformational leadership style, the competence of human resources (HR), organizational commitment, the use of Financial SIMDA and the accessibility of financial reports, the accountability of financial management Abstrak. Fenomena yang dapat diamati dalam perkembangan sektor publik dewasa ini adalah semakin menguatnya tuntutan pelaksanaan akuntabilitas publik oleh organisasi sektor publik (seperti: pemerintah pusat dan daerah, unit-unit kerja pemerintah, departemen dan lembaga negara). Tuntutan akuntabilitas sektor publik terkait dengan perlunya dilakukan transparansi dan pemberian informasi kepada publik dalam rangka pemenuhan hak-hak publik. Penelitian ini bertujuan untuk menganalisis variabel gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan Sistem Informasi Manajemen Daerah (SIMDA) Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah. Populasi pada penelitian ini adalah pejabat yang terkait dengan proses pengelolaan keuangan daerah di SKPD Kabupaten Kepulauan Talaud yaitu sebanyak 175 orang dan metode sensus dilakukan untuk mengambil sampel, sehingga banyaknya sampel sama dengan jumlah populasi yaitu sebanyak 175 orang untuk menguji hipotesis gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan terhadap akuntabilitas pengelolaan keuangan daerah  secara bersama-sama dengan Uji F dan sendiri-sendiri digunakan dengan Uji t menggunakan metode analisis linier berganda dengan aplikasi SPSS. Hasil penelitian membuktikan bahwa secara bersama-sama gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Secara parsial gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia (SDM), penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan keuangan daerah. Sedangkan komitmen organisasi tidak berpengaruh positif terhadap akuntabilitas pengelolaan keuangan daerah. Kata Kunci : Gaya kepemimpinan transformasional, kompetensi Sumber Daya Manusia, komitmen organisasi, penggunaan SIMDA Keuangan dan aksesibilitas laporan keuangan, akuntabilitas pengelolaan keuangan daerah. 

2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Helen Elena Jekelle ◽  

Scholarly works have shown that one of the outstanding factors of organizational commitment has been leadership, which relates to the style adopted by the leader and the impact it has on the commitment level of employees for performance. The aim of this research was to explore the effect of leadership styles on organizational commitment. Transformational, transactional, and laissez faire styles of leadership were examined. A cross-sectional survey of 151 employees at a public sector agency in Abuja, Nigeria, was conducted. The research employed a quantitative approach to the collection of data using questionnaire administration. All questionnaire items were assessed using the five-point Likert scale. Inferential statistics in research was carried out using multiple regression technique to substantiate the survey findings. Based on the Great man theory, Contingency theory and Behavioural theory, the study confirms that transformational, transactional and laissez faire leadership styles and organizational commitment were statistically associated. In terms of contribution to the model, the explanatory variables jointly contributed 68.2 percent in explaining organizational commitment. On individual contribution, transformational leadership style contributed the most, 58.6 percent to the model while transactional leadership style contributed 11.8 percent to the model and finally laissez-faire leadership style contributed 11.2 percent to organizational commitment in the study context. The study therefore recommends that AEA should use continuous transformational leadership style practices to sustain high employee commitment and organizational effectiveness. Also, AEA should apply a bit of both transactional and laissez faire leadership styles from time to time depending on the situation of things at the workplace as there is no particular leadership style that is one-size fit all but depends on situation at hand. One realistic implication that could be learned from this study is that in order to minimize employee turnover, managers need to implement affirmative strategies that will benefit the establishment.


2021 ◽  
Author(s):  
Helen Elena Jekelle

Scholarly works have shown that one of the outstanding factors of organizational commitment has been leadership, which relates to the style adopted by the leader and the impact it has on the commitment level of employees for performance. The aim of this research was to explore the effect of leadership styles on organizational commitment. Transformational, transactional, and laissez faire styles of leadership were examined. A cross-sectional survey of 151 employees at a public sector agency in Abuja, Nigeria, was conducted. The research employed a quantitative approach to the collection of data using questionnaire administration. All questionnaire items were assessed using the five-point Likert scale. Inferential statistics in research was carried out using multiple regression technique to substantiate the survey findings. Based on the Great man theory, Contingency theory and Behavioural theory, the study confirms that transformational, transactional and laissez faire leadership styles and organizational commitment were statistically associated. In terms of contribution to the model, the explanatory variables jointly contributed 68.2 percent in explaining organizational commitment. On individual contribution, transformational leadership style contributed the most, 58.6 percent to the model while transactional leadership style contributed 11.8 percent to the model and finally laissez-faire leadership style contributed 11.2 percent to organizational commitment in the study context. The study therefore recommends that AEA should use continuous transformational leadership style practices to sustain high employee commitment and organizational effectiveness. Also, AEA should apply a bit of both transactional and laissez faire leadership styles from time to time depending on the situation of things at the workplace as there is no particular leadership style that is one-size fit all but depends on situation at hand. One realistic implication that could be learned from this study is that in order to minimize employee turnover, managers need to implement affirmative strategies that will benefit the establishment.


Author(s):  
Utin Devika

Employees as human resources in an organization is the most important asset in a company which is one indicator of success to achieve organizational goals. Matters relating to the achievement of organizational goals cannot be separated from the important role of organizational citizenship behavior (OCB) contributing to the survival of the organization. In addition, organizational commitment and work characteristics of human resources can encourage the creation of organizational citizenship behavior (OCB), of course, determining the success of an organization. Other important factors such as the role of leaders who have a transformational leadership style that encourages human resources in the company to continue to be productive so as to grow organizational citizenship behavior (OCB) for all employees in the company. This research is an explanatory research (Explanatory Research) with quantitative descriptive research. This research is a survey research using a questionnaire through google docs to the employees of PT. Indonesia Comnet Plus Regional Kalimantan with 62 employees. The analytical method used in the hypothesis is path analysis. The results of this study indicate that transformational leadership style does not significantly influence organizational commitment, job characteristics significantly influence organizational commitment, transformational leadership style and job characteristics do not significantly influence Organizational Citizenship Behavior (OCB), and organizational commitment significantly influence Organizational Citizenship Behavior (OCB) OCB) emipiris study on employees of PT Indonesia Comnet Plus Regional Kalimantan.Keywords : Transformational Leadership Style, Job Characteristics, Organizational Commitment, Organizational Citizenship Behavior (OCB)


2019 ◽  
Vol 18 (3) ◽  
pp. 209
Author(s):  
Bachruddin Saleh Luturlean ◽  
Arif Partono Prasetio ◽  
Anisa Firli ◽  
Gilang Ananda Mikola ◽  
Muhammad Adnan Darmawan

Affective commitment is a commitment that comes from within and it needs quite some time to develop. Organizations need to ensure that their employees have strong affective commitment. Transformational leadership style can help employees to feel valued and develop strong commitment. On the other hand the positive atmosphere inside the organization will also enrich the positive experience of employees which in the end will increase the affective commitment. This study analyses the effect of transformational leadership and job satisfaction on employee’s affective commitment. We study one of the state companies in Medan using 72 participants. The explanatory method and path analysis are used to explain relationships and influences between variables. The results of the study prove that transformational leadership style and job satisfaction simultaneous and partial have effects in improving the quality of employee affective commitment. Business organizations need to apply transformational leadership styles and develop human resources program that can enhance job satisfaction. By carefully focus on these two elements, the organization is expected to be able to increase employee affective commitment. Keywords—Transformational Leadership, Job satisfaction, Affective Commitment Abstrak Komitmen afektif adalah komitmen yang muncul dari dalam diri sendiri dan dibangun seiring berjalannya waktu. Organisasi perlu memastikan bahwa karyawan mereka memiliki komitmen afektif yang kuat. Unsur kepemimpinan khususnya yang bersifat transformasional diyakini dapat membuat karyawan merasa dihargai dan pada akhirnya memiliki komitmen yang kuat. Di samping itu, suasana dalam organisasi yang menyenangkan akan memperkaya pengalaman positif karyawan yang juga berdampak pada peningkatan komitmen afektif. Penelitian ini menganalisis pengaruh kepemimpinan transformasional dan kepuasan kerja terhadap terbentuknya komitmen afektif karyawan di salah satu perusahaan negara di Medan. 72 Responden yang berpartisipasi dalam penelitian ini. Metode eksplanatori dan analisis jalur digunakan untuk menjelaskan hubungan dan pengaruh antar variabel. Hasil penelitian membuktikan bahwa gaya kepemimpinan transformasional dan kepuasan kerja memiliki pengaruh simultan dan parsial terhadap peningkatan kualitas komitmen afektif karyawan. Organisasi bisnis perlu mengaplikasikan gaya kepemimpinan transformasional serta mengembangkan program sumberdaya manusia yang bisa meningkatkan kepuasan kerja karyawan. Dengan mengoptimalkan kedua unsur ini, organisasi diharapkan mampu meningkatkan komitmen afektif karyawan. Kata kunci—Kepemimpinan Transformasional, Kepuasan Kerja, Komitmen Afektif


2018 ◽  
Vol 8 (3) ◽  
pp. 1543
Author(s):  
Sri Purnamasari ◽  
Anak Agung Ayu Sriathi

The purpose of this research is to know the influence of organizational culture, transformational leadership style and employee motivation toward organizational commitment. This research was conducted at PT. Ganesha Emas Dwipa Denpasar Branch. The number of target population of this study as much as 33 respondents Data collection is done through observation, interviews and questionnaires. This study uses instrument test by using multiple linear regression analysis technique. Based on the analysis results found that organizational culture, transformational leadership style, and employee motivation simultaneously have a positive and significant impact on organizational commitment. Partially organizational culture has a positive and significant effect on organizational commitment. Transformational leadership style partially positive and significant impact on organizational commitment, while employee motivation partially have a positive and significant impact on organizational commitment. Commitment can be achieved if individuals in the organization are aware of their rights and obligations in the organization regardless of position and position of each individual, because the achievement of organizational goals is the result of the work of all members of the organization that are collective.


2015 ◽  
Vol 11 (1) ◽  
pp. 231 ◽  
Author(s):  
Dhaifallah Obaid Almutairi

<p><span lang="EN-US">Nurses are considered the most valuable assets in hospitals, and leadership style is one of the determinants that can affect their performance. The purpose of this study is to examine the mediating effects of organizational commitment on the relationship between transformational leadership style and employees' job performance among Saudi female nurses. Four hospitals located in Riyadh and 227 Saudi female nurses were selected for this study. The results indicate that transformational leadership style is positively correlated with job performance and affective organizational commitment. The findings also reveal that affective organizational commitment mediates the relationship between transformational leadership style and job performance. This study recommends that hospital management should provide the groundwork for instilling transformational leadership styles and mangers should pay more attention to their leadership style in order to enhance job performance. This study also suggests further research that would include different measures and a larger sample as well as other areas, which could result in better understanding of the relationship between the variables.</span></p>


2015 ◽  
Vol 7 (1) ◽  
pp. 34-55 ◽  
Author(s):  
Asha Bhandarker ◽  
Snigdha Rai

Purpose – The purpose of this paper is to explore the leadership style of Chairman and Managing Director (CMD) and perceived organizational climate of an Indian public sector bank. Design/methodology/approach – For the present study data were collected using mixed-method approach including both semi-structured interview and inventories. Sample included the top, middle, and senior-middle level officials of the bank. Findings – Data were analyzed using content analysis and descriptive statistics. Findings indicated that: the perceived leadership style of CMD is a combination of transformational leadership and positive leadership; there is a positive organizational climate prevalent in the bank; and positive transformational leadership style of CMD has played a considerable role in the development of positive organizational climate in the bank. Originality/value – Present study provides valuable insights regarding contemporary leadership style in an Indian organization which is the combination of both positive and transformational leadership style and its contribution to building positive organizational climate.


Author(s):  
Sri Susilowati

This study aimed to examine the effect of transformational leadership style, organizational commitment, and job satisfaction on Account Representative performance of KPP Pratama Magelang. This study was quantitative research using primary and secondary data sources. The data collection method used an online questionnaire in the form of a statement with a Likert scale and sampling used purposive sampling technique. Processing of data analysis techniques used IBM SPSS Statistics 26 and data analysis methods used multiple linear regression. The results showed that the transformational leadership style did not be proven to have an effect on the Account Representative performance of KPP Pratama Magelang. Organizational commitment had a significant positive effect on the Account Representative’s performance and job satisfaction also had a significant positive effect on the Account Representative’s performance. The last, transformational leadership style, organizational commitment, and job satisfaction simultaneously had a significant positive effect on Account Representative performance of KPP Pratama Magelang.


2017 ◽  
Vol 4 (3) ◽  
Author(s):  
Km. Anshu ◽  
Pushpendra Rao Upadhyay

Leadership style is known to be an important perquisite for establishing commitment in different organizations. The intention of this paper is to propose a conceptualization of relationship between leadership style and organizational commitment. This proposed relationship is driven by general research question, do specific psychological construct teachers organizational commitment relate to the transformational leadership style and transactional leadership style of principal. In order to fulfill the objective of study, multifactor leadership style questionnaire (MLQ-5X Short) developed by Bass and Avolio and Indian adaptation by Dr. Surendra nath Dubey and teacher’s organizational commitment inventory (TCI-GN) constructed by Noorjahan N. ganihar was utilize to collect the data from randomly chosen sample of 240 teachers from the various higher secondary schools situated at western geographical part of Uttar-Pradesh. The collected data was subjected to reliability test and multiple regression analysis using SPSS version 21.0. The research found that the principals’ participated in the study was higher on transformational leadership style comparative to transactional leadership style. The results also suggests that teachers who are working under the principals possessing either transformational or transactional leadership style tend to rate themselves as committed to organization. However, teachers’ working under transformational principal rate themselves as higher satisfied with job comparative to principals possessing transactional leadership style.


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