DIAH EKANINGTIAS, 090515664D (2011) PENGARUH KOMITMEN, KEPEMIMPINAN ETIKAL DAN SIKAP ATAS GOOD GOVERNANCE TERHADAP IMPLEMENTASI GOOD GOVERNANCE DAN KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD)PADA PEMERINTAH PROVINSI JAWA TIMUR. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Performance budget report is not completely according to Code No. 17/2003 : Keuangan Negara and Government Regulation No. 8/2006 : Pelaporan Keuangan dan Kinerja Instansi Pemerintah. Code No. 17/2003 and Government Regulation No. 8/2006 arrange leader accountability report of budget management SKPD. Budget realization describes how do the leader carry out the SKPD according to stakeholders objective. Thus, this study aim to identify variables influencing the performance of SKPD either directly or through the implementation of good governance, which consists of organizational commitment, ethical leadership and attitudes toward good governance. The research was conducted on SKPD in the Provincial Government of East Java by using 46 samples. The result of this study states that organizational commitment, ethical leadership, and attitudes toward good governance had a significant influence on the implementation of good governance. Organizational commitment had a significant impact on organizational performance (SKPD). However, ethical leadership had no significant direct effect on the performance of the organization but it would have a significant influence if through an intervening variable, namely the implementation of good governance. This study expects the SKPD leaders to increase the commitment, ethical leadership and attitudes towards good governance to create an SKPD environment have good governance. SKPD that has good governance environment drive the achievement of optimal SKPD performance.

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