Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies

Saputra, Gati Reditya

doi:10.2991/aebmr.k.211225.028

Cited by 6 publications

(8 citation statements)

References 6 publications

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“…Accountability will be established as a result of how well internal controls work. These findings are consistent with those found in Purba et al (2021), Artini & Putra (2020), Alam et al (2019), andSaputra (2022), which indicate that the efficiency of internal control has an effect on responsibility.…”

Section: Effect Of Internal Control Effectiveness On Public Accountab...supporting

confidence: 90%

“…As a steward, the government must ensure that the reports produced are accountable. Research Purba et al (2021), Artini & Putra (2020), Alam et al (2019), Saputra (2022) and Hardiningsih et al (2020) shows that the effectiveness of internal control affects accountability. H3: Internal Control Effectiveness has a positive impact on public accountability.…”

Section: The Influence Of Internal Control Effectiveness On Public Ac...mentioning

confidence: 99%

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The Role of Organizational Commitment to Improving Public Accountability in Local Government

2023

RJFA

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Accountability to the government is necessary to realize good governance. The goal of this study is to investigate the factors that have an impact on public accountability in local governments. These factors include human resource competence, the quality of financial reporting, and the efficiency of internal control. Organizational commitment is used as a moderating variable. The population of this study is comprised of all 44 entities that are responsible for providing public services within the Pekanbaru Local Government. Respondents in this study were heads of organizations, heads of fields, and heads of sections. The total number of respondents who participated in this study was 145 respondents. Using the PLS Warp analysis, the results of human resource competency, financial report quality, and the effectiveness of the internal control system are obtained, affecting public accountability. Organizational commitment has also been shown to moderate the relationship. This research contributes to the importance of organizational commitment to realizing public accountability in local government.

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Section: Effect Of Internal Control Effectiveness On Public Accountab...supporting

confidence: 90%

Section: The Influence Of Internal Control Effectiveness On Public Ac...mentioning

confidence: 99%

The Role of Organizational Commitment to Improving Public Accountability in Local Government

2023

RJFA

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“…The connection established between the principles of stewardship theory and enhanced strategy implementation aligns with Oliński & Szamrowski's (2020) assertion that stewardship theory emphasizes organizational goals over individual goals. Leadership, according to this perspective, should enable employees to prioritize the interests and well-being of the organization over personal gain, fostering active participation in strategy implementation aligned with organizational goals (Saputra, 2022).…”

Section: Discussionmentioning

confidence: 99%

Unleashing Strategic Leadership Potential: Embracing Stewardship Theory for Strategy Execution and Organizational Growth

Kaapanda

2023

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In today's dynamic and competitive business landscape, effective strategy execution is crucial for organizations to achieve their goals and sustain growth. However, conventional top-down, control-based leadership approaches often fall short of addressing the complexities of strategy implementation, prompting a search for alter-native frameworks. This conceptual paper employs a qualitative research framework, utilizing a comprehensive approach that combines literature review, emic perspective integration, synthesis of findings, and critical analysis. Drawing insights from stewardship theory and related literature, the findings reveal a distinctive leadership structure emphasizing employee empowerment, trust building, collaborative communication, and shared strategic leadership. Proposing an integrated leadership framework for strategy execution rooted in stewardship theory principles, the study advocates for a departure from conventional top-down control. This framework offers a structured approach for leaders, fostering innovation, commitment, and success in the pursuit of strategic objectives. The article concludes with suggestions for future studies, highlighting the need for contextual analysis and longitudinal studies to further enhance our understanding of effective leadership in strategy execution.

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“…One factor that influences the implementation of good performance in an organization is the implementation of effective internal controls (Hendri et al, 2020). Effective internal control will create a good overall activity process so that the programs prepared to achieve organizational goals can be achieved entirely with predetermined performance targets (Saputra, 2022).…”

Section: H3: Apparatus Competence Influences Corruption Preventionmentioning

confidence: 99%

The Influence of Internal Control Effectiveness on Corruption Prevention with Performance Accountability as an Intervening Variable

Nasruddin,

Nadirsyah,

Nuraini

2023

ijsh

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This study aims to determine the effect of internal control effectiveness, budget participation, and apparatus competence on corruption prevention with performance accountability as intervening variables. This study is on the Independent Electoral Commission in Aceh Province and the General Election Commission in North Sumatra Province with a total of 58 work units with data analysis using multiple linear regression. The data uses a questionnaire; the financial manager, the respondent, is given a questionnaire using digital assistance, namely the Google form. This study used data quality tests, classical assumption tests, and computer-assisted hypothesis testing through the IBM SPSS for Windows program. The results show that the effectiveness of internal control, budget participation, apparatus competency, and performance accountability have an impact on preventing corruption in the Independent Electoral Commission in Aceh Province and the General Election Commission in North Sumatra Province. These results indicate that the Effectiveness of Internal Control, Budget Participation, and Apparatus Competence affect accountability at the Independent Electoral Commission in Aceh Province and the Provincial Election Commission in North Sumatra. At the same time, the Effectiveness of Internal Control, Budget Participation, and Apparatus Competence influence Corruption Prevention through Performance Accountability at the Independent Electoral Commission in Aceh Province and the Provincial General Election Commission in North Sumatra.

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Influence of Human Resource Competence, Internal Control System, Participation in Budget Preparation, and Accounting Control on Performance Accountability of Local Government Agencies

Cited by 6 publications

References 6 publications

The Role of Organizational Commitment to Improving Public Accountability in Local Government

The Role of Organizational Commitment to Improving Public Accountability in Local Government

Unleashing Strategic Leadership Potential: Embracing Stewardship Theory for Strategy Execution and Organizational Growth

The Influence of Internal Control Effectiveness on Corruption Prevention with Performance Accountability as an Intervening Variable

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