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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Reschiwati Reschiwati
Sekolah Tinggi Ilmu Ekonomi Y.A.I (Y.A.I College of Economics), Jakarta, Indonesia
Economics, Econometrics & Finance Social Sciences

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How internal control bridges good governance and budget performance Indra Gunawan; Reschiwati Reschiwati; Amrizal Amrizal; Andhika Pratama Tirta Wijaya
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2600

Abstract

This study investigates the effects of transparency, accountability, and responsibility on budget performance in public sector organizations, with control activities serving as a mediating mechanism. Using purposive sampling, the study collected data from 288 respondents at the Financial and Development Supervisory Agency (BPKP) involved in financial planning, management, and reporting. Using a quantitative approach, the study analyzed the data using Partial Least Squares–Structural Equation Modeling (PLS–SEM) with SmartPLS 4.0. The findings indicate that accountability and responsibility have positive and significant effects on both control activities and budget performance. In contrast, transparency has a significant negative direct effect on budget performance but a positive indirect effect through control activities. These findings suggest that transparency's contribution to budget performance depends partly on its translation into effective control processes. Control activities therefore play an important mediating role in linking governance principles with budget performance. The findings offer practical implications for strengthening internal control systems, improving the use of integrated information systems, and managing transparency through clear, relevant information. The study also contributes to agency and organizational control theories by highlighting how control activities translate governance principles into budget performance.
Co-Authors Amrizal Amrizal Andhika Pratama Tirta Wijaya Indra Gunawan