INDEPENDENCE, INTEGRITY, PROFESSIONAL SKEPTISM, CULTURE, COMPETENCY AND QUALITY OF REPORT ON THE RESULTS OF REGIONAL INSPECTORATE EXAMINATION OF SUBANG DISTRICT

Sistem Pengendalian Intern merupakan salah satu kriteria dalam pemeriksaan laporan keuangan pemerintah daerah. Pelaksanaan Sistem Pengendalian Internal Pemerintah (SPIP) merupakan peran penting dari Aparat Pengawas Intern Pemerintah (APIP).Inspektorat Daerah merupakan Aparat Pengawas Intern Pemerintah. Inspektorat Daerah sangat berperan dalam peningkatan opini audit laporan keuangan pemerintah daerah. Perolehan opini audit Wajar Tanpa Pengecualian terhadap laporan keuangan pemerintah daerah Kabupaten Subang dari tahun 2014 sampai dengan 2019 baru tercapai 33%. Efektivitas pengawasan yang dilakukan oleh inspektorat daerah dapat dilihat berdasarkan kualitas Laporan Hasil Pemeriksaan. Penelitian ini bertujuan untuk mengetahui pengaruh independensi, integritas, skeptisisme profesional, budaya dan kompetensi terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang baik secara parsial maupun simultan. Penelitian ini menggunakan metode survei dan populasinya adalah seluruh pegawai Inspektorat Daerah Kabupaten Subang. Data yang digunakan terdiri dari data primer yang berasal dari penyebaran kuesioner kepada pegawai Inspektorat Daerah Kabupaten Subang. Analisis data yang digunakan adalah analisis SEM (Structural Equation Modeling) dengan Software SmartPLS versi 3.0. Hasil dari penelitian ini adalah sebagai berikut: (1) variable independensi, integritas, skeptisisme profesional dan kompetensi berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang , (2) variabel budaya tidak berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang (3) variabel independensi, integritas, skeptisisme profesional, budaya dan kompetensi secara simultan berpengaruh terhadap kualitas laporan hasil pemeriksaan Inspektorat Daerah Kabupaten Subang

The Influence of Organizational Culture, Competency and Teacher’s Certification toward Teacher’s Performance

This study aimed at determining the effect of organizational culture, competency and certification toward teacher’s performance. This research belongs to quantitative ex post facto. The sample in this study was all teachers in SD Negeri Rayon 2 Pulau Rimau, which consisted of 28 teachers. Data were collected using questionnaire. Data were analysed using descriptive analysis and multiple regressions. The results of this study showed that 1) there is significant influence of organizational culture on teacher’s performance; 2) there is significant influence of competency on the teacher’s performance; 3) there is significant influence of teacher’s certification on the teacher’s performance; 4) there is significant influence jointly organizational culture, competency and teacher’s certification on the teacher’s performance.

PENGARUH KEPEMIMPINAN, BUDAYA ORGANISASI, DAN KOMPETENSI TERHADAP KINERJA PEGAWAI KEMENTERIAN AGRARIA DAN TATA RUANG / BPN KANTOR PERTANAHAN KOTA PALEMBANG

Tujuan penelitian– This research are to find out and to proof 1) The influence of Leadership, Organisation Culture & Competency simultaneously toward the employee performance of the ministry of agrarian affairs and spatial planning / BPN Land Agency Office Palembang. 2) The Influence of leadership toward the employee performance of the ministry of agrarian affairs and spatial planning / BPN Land Agency Office Palembang. 3) The influence of Organisation Culture toward the employee performance of the ministry of agrarian affairs and spatial planning / BPN Land Agency Office Palembang. 4) The influence of competency toward the employee performance of the ministry of agrarian affairs and spatial planning / BPN Land Agency Office Palembang.Desain/Metodologi/Pendekatan– To consider the total of the population is only 131 employees, the respondent took all the population but the head office and the researcher, therefore the writer used saturation sampling from 131 people in population, used as the instrument tester and used as a census to get the research data.Temuan– These three independent variables that are Leadership (X1), Organisation Culture (X2) and Competency (X3), partially has significant positive influence the employee performance of the ministry of agrarian affairs and spatial planning / BPN Land Agency Office Palembang (Y).Keterbatasan penelitian– The population of this research is the whole employee of the ministry of agrarian affairs and spatial planning /BPN Land Agency Office Palembang, 131 employee in total, consist of civilian state apparatus and non civilian state apparatus.Originality/value–Keywords: Leadership, Organisation Culture, Competency