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.