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All Journal AFEBI Accounting Review Martabe : Jurnal Pengabdian Kepada Masyarakat JURNAL PENDIDIKAN TAMBUSAI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif MUAMALATUNA Journal of Economics and Business UBS International Journal of Economy, Education and Entrepreneurship (IJE3) Journal of Applied Business, Taxation and Economics Reseach COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Kebijakan Pembangunan Daerah (JKPD)
Bastian, Elvin
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PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Darmawan, Dadan; Yazid, Helmi; Bastian, Elvin
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): Desember
Publisher : Badan Perencanaan Pembangunan Daerah Provinsi Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56945/jkpd.v6i2.191

Abstract

Accountability is one of the keys to achieving good governance and aims to measure how well the Government Agencies carry out their main tasks and use the budget. The evaluation value of the Banten Province AKIP from year to year tends to increase, but is not significant. The growth of the Banten Province SAKIP Value from 2016 to 2017 was only 0.03. Meanwhile, the growth of SAKIP Value from 2017 to 2018 was 4.30. Presidential Decree No. 29 of 2014 explains that the Government Internal Supervisory Apparatus (APIP) is given more authority to play a role in achieving local government performance. This study aims to analyze and examine the Effect of the Characteristics of Assistance for Government Internal Supervisory Apparatus (APIP) on the Performance Accountability of Government Agencies (AKIP). Several factors that greatly affect APIP's performance become independent variables in this study, namely the level of APIP capability, the number of APIP with Management Commitment as moderating. Sampling used purposive sampling method with 61 respondents consisting of Government Agencies Performance Accountability Reporters (LAKIP) in 42 Banten Provincial Government Officials and 29 APIP Banten Provincial Inspectorates in charge of evaluating LAKIP. The data analysis technique used the Partial Least Square (PLS) approach. The results of this study state that the APIP Capability Level has an effect on the Performance Accountability of Government Agencies (AKIP), while the number of APIPs does not affect the Performance Accountability of Government Agencies (AKIP) and Management Commitment does not moderate the APIP Capability Level on the Performance Accountability of Government Agencies (AKIP), but moderating the Number of APIP Personnel on the Performance Accountability of Government Agencies (AKIP).
Co-Authors Agus Mulyono Al Biruni, Raga Taqwa Aris Munandar, Teguh Bintan, Ariel Fahryandi Dadan Darmawan, Dadan Defa, Sherly Sabrina Putri Dunya, Muhamad Abi Ewing Yuvisa Ibrani Fakhrudin, Muhammad Fitriyah Nurhidayah Fitriyani, Fara Hadiatul, Umi Hamdiah Hamdiah Helmi Yazid Hestini, Hestini Imam Abu Hanifah Lia Uzliawati Maharani, Sifa Mazda Eko Sri Tjahjono, Mazda Eko Sri Meliani, Kharisma Ayu Meutia, Meutia Muhammad Abduh Munawar Muchlish Nahdah, Alya Nisauzakiyah, Dina Nur Bhakti Pertiwi, Widya Nurhayati Soleha, Nurhayati Pratama, Ahmad Zakia Garda Putri Mutira Putri, Annadia Ramdhani, Dadan Ratih Purnamasari, Ratih Sabaruddinsah Sabaruddinsah, Sabaruddinsah Salma, Devhaura Saputra, Firman Sholikhan Yulianto, Agus Taqi, Muhamad Tubagus Ismail Yanti Yanti