Moderating attitude on good governance implementation on performance of Batam city regional work unit (SKPD) using partial least square (PLS)

The relationship between principals and agents in bureaucratic institutions can still run well if the environment is stable. The preparation of budget planning, implementation, monitoring, evaluation and reporting in the form of a budget realization report can be viewed as a performance by implementing the principles of good governance. The research objective is to analyze the factors that influence the leadership in managing the organization they lead and processes in the form of governance to achieve optimal performance. The results of the study indicate that moderating attitudes towards the implementation of good governance are models that are fit based on the values of R², Q². The attitude that moderates the implementation of good governance has a strong and dominant influence on performance. Performance of SKPD affected by the implementation of good governance, organizational commitment and ethical leadership and influenced by the attitude of the good governance. Implementation of good governance can have a more meaningful influence on organizational performance through the role of moderating variable attitudes. Attitude interaction and implementation of good governance have a dominant influence on performance. These results can contribute to policy makers related to SKPD leaders.