Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Pemerintah terhadap Kinerja Instansi Pemerintah di BPKAD Kabupaten Deiyai
DOI:
https://doi.org/10.1610/5m443y25Kata Kunci:
Kompetensi SDM, SPIP, kinerja instansi, akuntabilitas, tata kelola pemerintahanAbstrak
Penelitian ini bertujuan menganalisis pengaruh kompetensi sumber daya manusia (SDM) dan sistem pengendalian internal pemerintah (SPIP) terhadap kinerja instansi pemerintah di BPKAD Kabupaten Deiyai. Penelitian menggunakan pendekatan kuantitatif dengan populasi sekaligus sampel sebanyak 36 pegawai. Instrumen penelitian berupa kuesioner diuji validitas dan reliabilitasnya, kemudian dianalisis menggunakan regresi linear berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan bahwa kompetensi SDM yang mencakup pengetahuan, keterampilan, dan sikap berpengaruh positif dan signifikan terhadap kinerja instansi. Demikian pula, SPIP yang terdiri dari lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan terbukti berpengaruh positif dan signifikan terhadap kinerja. Secara simultan, kompetensi SDM dan SPIP memberikan kontribusi nyata dalam meningkatkan efektivitas, efisiensi, akuntabilitas, kualitas pelayanan, dan responsivitas instansi pemerintah. Temuan ini menegaskan pentingnya peningkatan kapasitas aparatur melalui pengembangan kompetensi berkelanjutan dan penguatan sistem pengendalian internal guna mewujudkan tata kelola pemerintahan yang transparan, akuntabel, dan berkinerja optimal di daerah.
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Hak Cipta (c) 2025 Misraim Imanuel Noman, Yoel Pasae, Sita Yubelina Sabandar (Penulis)
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