THE EFFECT OF TRANSFORMATIONAL LEADERSHIP, APPARATUS COMPETENCE, AND CLARITY OF BUDGET TARGETS ON THE QUALITY OF THE PERFORMANCE ACCOUNTABILITY SYSTEM OF GOVERNMENT AGENCIES AT THE DIRECTORATE GENERAL


Fathimah Safariah
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Abstract
This study aims to analyze the effect of transformational leadership, apparatus competence, and clarity of budget targets on the quality of the performance accountability system of government agencies with organizational commitment as an intervening variable at the Directorate General of Culture-Ministry of Education and Culture in Indonesia. This type of research is causality associative. This research was conducted using a survey method by distributing questionnaires to work units within the Directorate General of Culture – Ministry of Education and Culture. The population of this study is all work units within the Directorate General of Culture – Ministry of Education and Culture, totaling 39 work units, consisting of 78 samples of respondents including Program, Budget, and Reporting Compilers and Head of Administration Subdivision. The data analysis method used is descriptive statistical analysis and Partial Least Square (SEM-PLS) analysis. The Smart PLS 3.0 program assists the analysis. This study indicates that transformational leadership and clarity of budget targets have a positive and significant impact on the quality of the performance accountability system of government agencies. Transformational leadership, apparatus competence, and clarity of budget targets have a positive and significant impact on organizational commitment. Meanwhile, apparatus competence and organizational commitment have a negative and insignificant effect on the quality of the performance accountability system of government agencies. Moreover, organizational commitment does not mediate transformational leadership, apparatus competence, and clarity of budget targets on the quality of the government agency’s performance accountability system.
Keywords: Transformational Leadership, Apparatus Competence, Clarity of Budget Targets, Organizational Commitment, Quality Accountability System Performance of Government Agencies.
Journal Name :
International Journal of Global Economic Light (JGEL)

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Published on : 2021-09-30

Vol : 7
Issue : 3
Month : September
Year : 2021
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