Moderasi Keterlibatan Kerja Terhadap Hubungan Antara Strategi Penilaian Kinerja Dengan Kinerja Pengelolaan BOS
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Abstract
Penelitian ini bertujuan melakukan analisa Keterlibatan Kerja sebagai pemoderasi terhadap hubungan antara Strategi Penilaian Kinerja dan Kinerja Pengelolaan dana BOS pada Pemerintah Kabupaten Jombang. Hasil penelitian mendukung hipotesa pertama bahwa Strategi Penilaian Kinerja berpengaruh positif dan signifikan terhadap Kinerja Pengelolaan dana BOS dengan P value < .01 dan koefisien 0,431. Sebaliknya, efek moderasi Keterlibatan Kerja terhadap hubungan antara Penilaian Kinerja dengan Kinerja Pengelolaan dana BOS justru tidak memiliki pengaruh positif dan tidak mendukung hipotesa kedua, ditunjukkan dengan hasil P Value > .05 dan nilai koefisien yang negatif. Implikasi atas hasil penelitian ini dapat digunakan sebagai pertimbangan pengambilan keputusan secara praktis terhadap pengelolaan dana BOS, maupun sebagai bahan penelitian lebih lanjut terkait pengembangan teoritis.
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