Role of Organizational Commitment to the Factor of Performance of Regional Financial Management

摘要

The objective of the research was to discover and analyze the influence of clarity of budget target, quality of human resources, understanding regional governmental accounting system, and accountability on the performance of Regional Financial Management with organizational commitment as moderating variable in Medan Municipality partially. This is a causal research and its object is all OPDs (Regional Governmental Apparatus Organization) in Medan. The research used primary data which were collected through questionnaires distributed to 56 OPDs. It employed quantitative approach, and SEM model was used for data analysis. Partially, the research results demonstrated that clarity of budget target, quality of human resources, and accountability significantly influenced performance of Regional Financial Management while understanding regional governmental accounting system did not significantly influence the performance of Regional Financial Management. The results of hypothesis test showed moderated effects which indicated that Organizational Commitment could moderate the correlation among clarity of budget target, quality of human resources and understanding regional governmental accounting system with the performance of Regional Financial Management in Medan Municipal.