国有财产管理的决定因素:内部控制制度的调节作用

Christian Dewabrata, Amrie Firmansyah
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引用次数: 0

摘要

研究目的本研究以印度尼西亚共和国法律和人权部的政府内部控制系统(GICS)为调节变量,探讨员工能力、组织承诺和信息系统对国有资产管理质量的影响:本研究使用了印度尼西亚法律与人权部 205 名国有财产经营者的数据。本研究的数据分析采用了结构方程建模(SEM)方法,其中假设检验采用了引导分析法:研究结果表明,虽然员工能力和信息系统对国有财产管理质量有积极影响,但组织承诺并不影响国有财产管理质量。此外,GICS 可以削弱员工能力对国有资产管理质量的积极影响,GICS 可以加强信息系统对国有资产管理质量的积极影响。然而,GICS 未能调节组织承诺与国有资产管理质量之间的关系:本研究提供了一个概念框架,为印尼国有财产管理方面的其他研究提供了指导,而在以往的研究中很少对国有财产管理进行研究。对实践者/政策的影响:本研究有助于法律与人权部制定更好的工作计划、程序和监督,以创建合法、行政和有序的国有财产管理。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinants of state property management: Moderating role of internal control system
Research aims: This study examines the effect of employee competence, organizational commitment, and information systems on the quality of state property management with the Government Internal Control System (GICS) as a moderating variable at the Ministry of Law and Human Rights of the Republic of Indonesia.Design/Methodology/Approach: This research used data from 205 State Property Operators at Indonesia's Ministry of Law and Human Rights. Data analysis in this study employed the Structural Equation Modeling (SEM) method, in which hypothesis testing was carried out using the bootstrapping analysis.Research findings: The results of this study indicate that while employee competence and information systems positively affected the quality of state property management, organizational commitment did not affect the quality of state property management. Furthermore, GICS could weaken the positive effect of employee competence on the quality of state property management, and GICS could strengthen the positive effect of information systems on the quality of state property management. However, GICS failed to moderate the relationship between organizational commitment and the quality of state property management.Theoretical contribution/Originality: This research provides a conceptual framework that guides other studies in Indonesian state property management, which has rarely been examined in previous studies. Practitioner/Policy implication: This research contributes to the preparation of better work programs, procedures, and supervision within the Ministry of Law and Human Rights to create state property management that is legal, administrative, and physically orderly.
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