Analysis of Differences in Organizational Performance Based on Government Internal Control Systems, Human Resource Competence, and Risk Management Across Departments at the North Sumatra Provincial Representative Office of BPKP

Helga Eliana Nitaya Zega; Iskandar Muda; Khaira Amalia Fachrudin

doi:10.55927/crypto.v5i1.16712

Authors

Helga Eliana Nitaya Zega University of North Sumatra
Iskandar Muda University of North Sumatra
Khaira Amalia Fachrudin University of North Sumatra

DOI:

https://doi.org/10.55927/crypto.v5i1.16712

Keywords:

Organizational Performance, Government Internal Control System, Human Resource Competence, Risk Management, One-Way Anova.

Abstract

This study was conducted to examine variations in organizational performance among departments within the North Sumatra Provincial Representative Office of BPKP by considering the Government Internal Control System (SPIP), human resource competence, and risk management practices. A mixed-methods approach was employed, combining quantitative data collected through employee questionnaires with qualitative information obtained from interviews conducted across several departments. Quantitative analysis utilized One-Way ANOVA followed by Tukey's Post Hoc test. The results indicated significant differences in organizational performance among departments. The most prominent differences were identified between the State Accountant Department and the Central Government Institutions Department (IPP). Interview findings suggested that task complexity, workload demands, deadline pressures, employee competencies, and risk management implementation were important factors contributing to these performance differences

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