Good Governance of City Government: Is it Influenced by Organizational Culture, Government Accounting Standards, and Information Technology, with the Performance of Regional Government Apparatus as a Moderating Variable (In Tegal City OPD)

Abstract

The aim of this research is to determine the influence of organizational culture, government accounting standards, information technology, and good governance on the performance of regional government officials as moderating variables in the Tegal City Regional Apparatus Organization (OPD). The data were analyzed with SPSS and used multiple regression analysis methodology and interaction tests. The research results prove that organizational culture and government accounting standards influence good governance. However, information technology does notsignificantly influence good governance. In addition,the performance of regional government officials weakens the relationship between organizational culture and good governance, strengthens government accounting standards and good governance, but is unable to moderate the relationship between information technology and good governance.