Peran Sistem Integritas, Sistem Pengendalian Internal, Kepem-impinan dan Komitmen Organisasi Terhadap Akuntabilitas

Bella Dwi Gina Pitaloka, Anita Carolina, Rian Abrori

Abstract


Penelitian ini berusaha untuk menguji pengaruh sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi terhadap akuntabilitas pengelolaan ekowisata mangrove. Penelitian ini menggunakan pendekatan deskriptif dan kuantitatif, dengan cara membagikan kuesioner sebagai alat pengumpulan data primer. Metode purposive sampling digunakan untuk memilih 161 anggota kelompok sadar wisata di 4 kabupaten di Madura. Perangkat lunak SPSS 26 dipilih untuk digunakan dalam menganalisis informasi yang telah dikumpulkan. Hasil yang diperoleh mengungkapkan bahwa terdapat hubungan positif langsung yang signifikan antara sistem integritas dan akuntabilitas serta sistem pengendalian internal dan akuntabilitas. Namun, tidak terdapat hubungan langsung antara kepemimpinan dan akuntabilitas serta komitmen organisasi dan akuntabilitas. Penelitian ini bermanfaat bagi pemerintah, pengelola pariwisata dan masyarakat sekaligus memperluas literature mengenai peran sistem integritas, sistem pengendalian internal, kepemimpinan dan komitmen organisasi untuk meningkatkan akuntabiltas dalam pengelolaan pariwisata.

 

The study sought to examine the impact of integrity system, internal control system, leadership and organizational commitment on accountability in mangrove ecotourism governance. The study was descriptive and quantitative in design, with a questionnaire functioning as the primary data collection tool. A purposive sample method was used to select 161 members of a tourism awareness group that manages mangrove tourism in 4 districts in Madura. SPSS 26 software was used to analyze the information collected. The results revealed a direct significant positive relationship between integrity system and accountability as well as internal control system and accountability.  However, the direct link between leadership and organizational commitment and accountability was not supported. This study is beneficial to the government, tourism management and the community, as well as expanding to the literature on the importance of integrity systems, internal control systems, leadership, and organizational commitment in increasing accountability in tourism management.


Keywords


Accountability, Integrity System, In-ternal Control System, Leadership, Organizational Commitment

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DOI: https://doi.org/10.21107/infestasi.v18i2.17534

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