PENGARUH GOOD GOVERNANCE, KOMITMEN ORGANISASI DAN PENGAWASAN INTERNAL TERHADAP KINERJA OPD: BUDAYA ORGANISASI SEBAGAI VARIABEL PEMODERASI

Abstract

This research aimed to examine the effect of good governance, organization committmen and internal audit on performance of local government organization. While, the population was all departments of Surabaya Local Government Unit which consists of 26 units. Moreover, the data collection technique used purposive sampling, in which the sample was based on kriteria given. In line with, there were 83 respondents as sample. Furthermore, the data were primary with questionnaires as its instrument. The research result concluded as follows: (1) Good governance affected performance of local government organization, (2) Organization commitment did not affect performance of local government organization, (3) Internal audit affected performance of local government organization, (4) Organization culture affected performance of local government organization, (5) Organization culture could moderate the affect of good governance on performance of local government organization, (6) Organization culture could not moderate the affect of organization commitment on performance of local government organization, and (7) Organization culture could not moderate the affect of internal audit on performance of local government organization.
Keyword: good governance, organization commitment, internal audit, organization culture, performance of local government organization