期刊名称:International Research Journal of Finance and Economics
印刷版ISSN:1450-2887
电子版ISSN:1450-2887
出版年度:2018
期号:170
页码:54-65
出版社:European Journals Inc.
摘要:The optimal performance of the rural government in public administration must be supported by the presence of adequate human resources in both quantity and quality, as well as the availability of facilities and infrastructure and adequate service facilities. Weaknesses of performance in aspects of service quality can be indicated by the inability of the rural government to carry out services that satisfy the community regarding service procedures, technical and administrative requirements for services, the responsibility of the service apparatus, and the time to complete services. Organizational effectiveness is multidimensional (Campbell et al., 1996; Steers, 1977b), and there is also reason to believe that the determinants of organizational effectiveness vary (Steers, 1977; Stevens, Beyer, and Trice, 1978). This study by research objectives included in the descriptive study associative, seeking influence and explain the causality relationship between human resource practice and organization commitment on the accountability of rural government entity around eastern Kalimantan province. The data collection of this research was conducted in early December 2017 until the end of the month of January 2018, technical analysis by structural equation model (SEM). Samples technical research recommended to ten times the number of variables of the study. The large sample size in this study were 170 respondents spread over twenty rural governance entity. The result in are human resource practice insignificantly against the accountability of rural government entity because of less control from upper controller and less motivation of economic concern. Organization commitment insignificantly against the accountability of rural government entity because of less salary comparing than other job which they get offered.
关键词:Fair Value; IFRS; Non-Financial Assets; Leverage; Control Variable.