Analisis Kinerja Rumah Sakit Daerah Berdasarkan Budaya Organisasi, Komitmen Organisasi Dan Akuntabilitas Publik

Analisis Kinerja Rumah Sakit Daerah Berdasarkan Budaya Organisasi, Komitmen Organisasi Dan Akuntabilitas Publik

(Survei Pada Rumah Sakit Daerah di Jawa Timur)


The purpose of this research are to study and analyze the influence of organizational culture, organizational commitment, public accountability toward organizational performance simultaneously and partially. The method of this research is description and explanatory survey. The units analysis are regional hospital in east java. The data collecting was carried out by spreading questionnaires to regional hospital managers. The technical method of simple random sampling. The tool of analyze is path analysis .

The result on this research and hypothesis testing show that: (1) there is correlation among organizational commitment and internal audit in moderate category; (2) simultaneously, organizational culture, organizational commitment and public accountability had significant influence to regional hospital performance; (3) partially, organizational culture and organizational commitment had positive influence and significant to regional hospital performance, public accountability had positive influence but not significant to regional hospital performance

Jurnal Akuntansi Lainnya:  Pengaruh Tingkat Ketaatan Pengungkapan Wajib Dan Luas Pengungkapan Sukarela Terhadap Kualitas Laba

Key Words: Organizational Culture, Organizational Commitment, Public Accountability and Organizational Performance


Government efforts to improve the quality of public health at a cost affordable by the local government with continuous improvement (continuous improvement), both in administration, services, technology, health and so forth. Decree of the Minister of Health of the Republic Indanesia Number 228/Menkes/SKIll/2002 on Minimum Service Standard Guidelines for Preparing Hospitals which must be implemented by local governments (http://www / data-informasi.html) and the Law No. 32 of 2004 on Regional Government which states that health development is one area that must be implemented by local governments (provinces) and is fully responsible for the implementation of health development in improving the standard of public health. Local governments have a very strategic role in the effort to accelerate the degree of public health. In addition, also issued the Decree of the Minister of Health of the Republic of Indonesia Number: 004/Menkes/Sk/I/2003 Policy and Strategy for Health Sector Decentralization. The success of this desentarlisasi necessary commitment of local government, legislative, community and other stakeholders in sustainable health development.

This prompted RSD which was once a cost center, where all operational costs RSD financed by central and local governments through local budget and state budget, now have to incorporate the orientation of public service oriented and profit oriented. It is intended that the burden of local budgets and the center can be reduced or even if it is possible RSD to be one source of revenue-producing agency (PAD). Therefore we need the professional management of RSD towards the creation of a public institution-oriented value for money (economy efficiency, and efectifity).

Jurnal Akuntansi Lainnya:  Pengaruh Konsentrasi Kepemilikan, Ukuran Perusahaan, Dan Mekanisme Corporate Governance Terhadap Manajemen Laba

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