Pengaruh Desentralisasi Dan Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Manajerial SKPD (Studi Empiris pada Pemerintah Kota Padang)

Abstract

This study intends to examine: 1) the influencing of decentralization toward managerial performance SKPD, and 2) the influencing of goverment internal control system toward managerial performance SKPD.

The type of this study is a causative research. The population of this research is all the SKPD on Padang with total 45 SKPD. Sampling method used was total sampling. To test this hypothesis the author uses primary data by spreading the questionnaire, which was distributed directly to the Unit (SKPD) Padang. Data analysis techniques using multiple regression test.

The results showed that: 1) Decentralization affect managerial pervormance SKPD with a level of sig 0.001 <0.05 and t_count> t_table (3,414>1,669) then H1 is accepted, 2) Goverment internal control system affect manajerial pervormance SKPD with a level of sig 0.019 <0.05 and t_count> t_table (2,399>1,669) then H2 is accepted.

In this study suggested: 1) For the goverment, to be increase managerial performance  the use of decentralitation and goverment internal control system 2) For the next researchers who are interested in researching the same title should add another variable, because of the modelused in this study, it is known that the variable research used to explain by 44.6%,

Keyword: managerial performance SKPD, decentralization, goverment internal control system