PENGARUH PERSEPSI PERAN, KOMUNIKASI ANTAR LINI, KEPERCAYAAN ANTAR LINI, DAN KOLABORASI ANTAR LINI TERHADAP EFEKTIVITAS MODEL TIGA LINI DI LINGKUNGAN DIREKTORAT JENDERAL KEKAYAAN NEGARA

MOHAMMAD SUHARYADI ARYANTO, . (2026) PENGARUH PERSEPSI PERAN, KOMUNIKASI ANTAR LINI, KEPERCAYAAN ANTAR LINI, DAN KOLABORASI ANTAR LINI TERHADAP EFEKTIVITAS MODEL TIGA LINI DI LINGKUNGAN DIREKTORAT JENDERAL KEKAYAAN NEGARA. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penerapan Model Tiga Lini (Three Lines Model) di lingkungan sektor publik tidak hanya ditentukan oleh struktur pengendalian intern, tetapi juga oleh faktor perilaku organisasi yang memengaruhi interaksi antarlini. Penelitian ini bertujuan menganalisis pengaruh persepsi peran, komunikasi antar lini, kepercayaan antar lini, dan kolaborasi antar lini terhadap efektivitas Model Tiga Lini di Direktorat Jenderal Kekayaan Negara (DJKN). Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap pegawai DJKN yang mewakili lini pertama, lini kedua, dan lini ketiga. Data dianalisis menggunakan Partial Least Squares-Structural Equation Modeling (PLS-SEM) yang dilengkapi dengan Multigroup Analysis (MGA), tabulasi silang, serta analisis tanggapan terbuka responden. Hasil penelitian menunjukkan bahwa persepsi peran tidak berpengaruh signifikan terhadap efektivitas Model Tiga Lini. Sebaliknya, komunikasi antar lini, kepercayaan antar lini, dan kolaborasi antar lini berpengaruh positif dan signifikan terhadap efektivitas Model Tiga Lini, dengan kolaborasi sebagai faktor yang memberikan pengaruh paling kuat. Hasil MGA menunjukkan tidak terdapat perbedaan yang signifikan antar kelompok lini, sehingga faktor-faktor tersebut bersifat universal dalam mendukung efektivitas penerapan Model Tiga Lini. Analisis tanggapan terbuka juga menegaskan pentingnya komunikasi, koordinasi, penguatan budaya organisasi, pengembangan kompetensi, serta dukungan teknologi dalam implementasi pengendalian intern. Penelitian ini memberikan kontribusi empiris terhadap pengembangan kajian Model Tiga Lini pada sektor publik dengan menunjukkan bahwa efektivitas pengendalian intern tidak hanya bergantung pada kejelasan struktur dan pembagian peran, tetapi juga pada kualitas hubungan dan interaksi antarlini dalam organisasi. ***** The implementation of the Three Lines Model in the public sector is influenced not only by the internal control structure but also by organizational behavioral factors that shape interactions among organizational lines. This study aims to examine the effects of role perception, inter-line communication, inter-line trust, and inter-line collaboration on the effectiveness of the Three Lines Model within the Directorate General of State Assets (DGSA), Ministry of Finance of Indonesia. A quantitative research approach was employed using a survey of DGSA employees representing the first, second, and third lines. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM), complemented by Multigroup Analysis (MGA), cross-tabulation analysis, and qualitative analysis of respondents’ open-ended responses. The findings indicate that role perception does not have a significant effect on the effectiveness of the Three Lines Model. In contrast, inter-line communication, inter-line trust, and inter-line collaboration have positive and significant effects, with collaboration demonstrating the strongest influence. The MGA results reveal no significant differences among the three organizational lines, suggesting that these behavioral factors consistently contribute to the effectiveness of the Three Lines Model across organizational functions. Furthermore, the analysis of open-ended responses highlights the importance of communication, coordination, organizational culture, competency development, and technological support in strengthening internal control implementation. This study contributes to the public sector governance literature by providing empirical evidence that the effectiveness of the Three Lines Model depends not only on clear organizational structures and role allocation but also on the quality of relationships and interactions among organizational lines.

Item Type:	Thesis (Magister)
Additional Information:	1). Adam Zakaria S.E., M.Si., Ph.D., Ak., CA., CFrA., QIA., CRP. ; 2). Marsellisa Nindito, SE., M.Sc., Ak., CA.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Users 34603 not found.
Date Deposited:	29 Jul 2026 03:35
Last Modified:	29 Jul 2026 03:35
URI:	http://repository.unj.ac.id/id/eprint/67487

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