PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KINERJA ORGANISASI PERANGKAT DAERAH
DOI:
https://doi.org/10.35446/akuntansikompetif.v9i1.2599Abstract
This study aims to analyze the influence of human resource competency and internal control systems on organizational performance in the Regional Apparatus Organizations (OPD) of Central Maluku Regency. This study used a quantitative approach with a survey method. Data were collected by distributing questionnaires to 40 respondents, who were civil servants in the OPD of Central Maluku Regency. The data analysis technique used was multiple linear regression analysis with hypothesis testing using the t-test. The results showed that human resource competency did not significantly influence organizational performance, therefore the first hypothesis was rejected. This finding indicates that individual civil servant competency does not necessarily translate directly into improved organizational performance, which is suspected to be influenced by structural factors such as inefficient work processes, a suboptimal performance evaluation system, and limited work facilities. Conversely, the internal control system proved to have a positive and significant effect on organizational performance, therefore the second hypothesis was accepted. This indicates that the implementation of an effective internal control system, which encompasses the control environment, risk assessment, control activities, information and communication, and monitoring, can improve OPD performance
References
Afdhal, A. M. N., dan Rahayu, A. (2021). Pengaruh Sistem Pengendalian Manajemen, Sistem Pelaporan Dan Kejelasan Sasaran Anggaran Terhadap Akuntabilitas Kinerja OPD. SEIKO: Journal of Management & Business, 4(2), 1–14.
Akbar, L. P., Susanto, A., dan Widyaningrum, A. (2020). Perception Of Civil Servant’s On APIP Capability As Moderating Variable On The Relationship Between The Implementation of SPIP and SAKIP (Study on Salatiga City Government). The Indonesian Accounting Review, 10(2), 145–158.
Azlina. (2020). Good Governance Memediasi Hubungan Pengelolaan Keuangan Daerah Dan Sistem Pengawasan Internal Pemerintah Terhadap Kinerja Instansi Pemerintah. Jurnal Kajian Akuntansi dan Auditing, 14(1), 9–24.
Badan Pemeriksa Keuangan Republik Indonesia. (2023). Ikhtisar hasil pemeriksaan semester. Jakarta: BPK RI.
Harianto, D., Kennedy, dan Zarefar, A. (2021). Pengaruh Kejelasan Sasaran Anggaran, Pengendalian Akuntansi, Sistem Pelaporan, Dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Kinerja Instansi Pemerintah. Jurnal Aplikasi Akuntansi, 6(1), 122–139.
Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi. (2023). Hasil evaluasi sistem akuntabilitas kinerja instansi pemerintah (SAKIP) pemerintah daerah. Jakarta: KemenPAN-RB.
Maharani, R. (2021). The Impact Of Management Control On Public Sector Organizations In Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 18(1), 1–15.
Mahmudi. (2016). Manajemen kinerja sektor publik. Yogyakarta: UPP STIM YKPN.
Mardiasmo. (2018). Akuntansi sektor publik. Yogyakarta: Andi.
Paramitha, I. A. M. D., dan Gayatri. (2016). Pengaruh Ketepatan Sasaran Anggaran, Sistem Pengendalian Manajerial Sektor Publik Dan Sistem Pelaporan Pada Akuntabilitas Kinerja. E-Jurnal Akuntansi Universitas Udayana, 16(3), 2457–2479.
Pratiwi, D., dan Herawati, T. (2020). Pengaruh Sistem Pengendalian Internal Terhadap Kinerja Instansi Pemerintah Daerah. Jurnal Akuntansi Publik, 12(2), 85–98.
Pratiwi, E. P., dan Amanah, L. (2019). Pengaruh Ketepatan Sasaran Anggaran, Kualitas SDM, Dan Pengendalian Manajerial Terhadap Akuntabilitas Kinerja. Jurnal Ilmu dan Riset Akuntansi, 8(3), 1–18.
Putra, A. M., Taufik, T., dan Aunnurrafiq, A. (2024). Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Di Kota Pekanbaru. Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi, 4(1), 31–41.
Rininda, B. P., dan Sudaryati, E. (2020). Pengaruh Ketepatan Anggaran, Sistem Pengendalian Manajerial Sektor Publik, Dan Sistem Pelaporan Terhadap Akuntabilitas Kinerja. E-Jurnal Akuntansi, 30(5), 1203–1217.
Rivai, V., dan Sagala, E. J. (2019). Manajemen Sumber Daya Manusia. Jakarta: Rajawali Pers.
Saputra, G. R. (2022). Influence Of Human Resource Competence, Internal Control System, Participation In Budget Preparation, And Accounting Control On Performance Accountability Of Local Government Agencies. In Proceedings of the International Conference on Sustainability, Innovation and Management (pp. 1–10). Atlantis Press.
Sari, M. K. (2016). Pengaruh Akuntabilitas Publik, Kejelasan Sasaran Anggaran, Dan Sistem Pengendalian Manajemen Terhadap Kinerja Manajerial SKPD di Kabupaten Sukoharjo. Naskah publikasi ilmiah.
Sari, N., dan Nugroho, P. (2021). Kompetensi Aparatur dan Kinerja Organisasi Sektor Publik. Jurnal Akuntansi dan Keuangan Daerah, 6(1), 45–58.
Spencer, L. M., and Spencer, S. M. (1993). Competence at work: Models for superior performance. New York, NY: John Wiley & Sons.
Sumaryati, A., Novitasari, E. P., & Machmuddah, Z. (2020). Accounting Information System, Internal Control System, Human Resource Competency And Quality Of Local Government Financial Statements In Indonesia. Journal of Asian Finance, Economics and Business, 7(10), 795–804.
Tome, S., Noch, M. Y., Zakaria, Z., Pasolo, F., dan Sonjaya, Y. (2023). Pengaruh Kompetensi Aparatur, Kejelasan Sasaran Anggaran Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Kinerja Instansi Pemerintah Pada OPD Provinsi Papua. SEIKO: Journal of Management & Business, 6(2), 217–237.
Winarna, J., Muhtar, M., Sutaryo, S., dan Amidjaya, P. G. (2021). Government Internal Control System And Local Government Administration Performance: Evidence From Indonesian Local Governments. Public Finance Quarterly, 66(4), 502–521.
Wulaningrum, P. D., Akbar, R., dan Sari, M. R. (2020). Isomorphism, Human Resource Capability And Its Role In Performance Measurement And Accountability. Journal of Asian Finance, Economics and Business, 7(10), 795–804.
Nitzl, C., et al. (2020). Adoption Of Management Control Systems And Performance In Public Sector Organizations. Management Accounting Research, 47, 100675.
Downloads
Published
Versions
- 2026-01-22 (2)
- 2026-01-22 (1)
Issue
Section
License
Copyright (c) 2026 Selva Temalagi, Nirwana Nirwana, Aini Indrijawati
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
