Abstract
This study aims to examine the effect of fiscal decentralization, organizational commitment and leadership style on OPD performance. This study uses a quantitative approach with explanatory research which is useful to analyze how a variable affects other variables for hypothesis testing. Respondents in this study were Head of OPD (Echelon II and Echelon III) in Batu City Government, Malang City, and Malang Regency. Sampling technique used by using Saturated Sampling Method, using survey method to 120 Head of OPD. This research uses Structural Equation Modeling - Partial Least Square (SEM-PLS) analysis tool, with the help of WarpPLS 3.0 software. The result of hypothesis testing shows that fiscal decentralization has a positive effect on OPD performance. This means that with increased understanding of fiscal decentralization will be able to improve OPD performance. In terms of the type of leadership style itself shows good results and has a positive and significant effect on OPD performance. While the organizational commitment variable can not affect the performance of OPD.
Highlights
The size of the success of an organization, whether private organizations or public sector organizations seen from the performance. Pestieau (2007) defines performance as an outcome of the agent in doing a job that aims to fulfill the desire of the principal
Another opinion about the definition of performance conveyed by Kreitner and Kinicki (2005) states the performance of the organization is the level of achievement of organizational goals in relation to work done in a certain period. This understanding when connected with the performance of the regional apparatus organization (OPD) the performance is the achievement of OPD on a performance
August 2018 ©Centre for Indonesian Accounting and Management Research target that aims to meet the needs of the community through the implementation of programs and activities as outlined in the budget allocation and regulated in the law
Summary
The size of the success of an organization, whether private organizations or public sector organizations seen from the performance. Pestieau (2007) defines performance as an outcome of the agent (government) in doing a job that aims to fulfill the desire of the principal (community). Pestieau (2007) defines performance as an outcome of the agent (government) in doing a job that aims to fulfill the desire of the principal (community). Another opinion about the definition of performance conveyed by Kreitner and Kinicki (2005) states the performance of the organization is the level of achievement of organizational goals in relation to work done in a certain period. Wan (2006) added that the work is a comparison between the normative target of the organization with the realization achieved, while the work process associated with a series of organizational activities and work time units associated with when the performance measurement
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