“…Until today, research on the determinants of value for money performance in Local Government Organizations (LGOs) has been carried out several times (e.g., Aprilia, Nur DP, & Rofika, 2016;Al Khajeh, 2018;Dahlan & Madjodjo, 2020). In detail, some of these prior studies found that important determinants of LGO's value for money performance encompass internal control implementation (Aprilia et al, 2016;Atarwaman, 2019;Yudhasena & Putri, 2019), leadership style (Akparep, Jengre, & Mogre, 2019;Al Khajeh, 2018;Kusumayanti, Ratnasari, & Hakim, 2020), organizational culture (Laras, Santana, Jatmiko, & Utami, 2021;Manggis, Yuesti, & Sapta, 2018), and organizational commitment (Adi, Suardikha, & Putri, 2017;Dahlan & Madjodjo, 2020). However, most of the above studies come from the view of management science, while those from the perspective of public sector accounting are still rare.…”