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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) AFRE Accounting Financial Review Jurnal Riset Bisnis dan Manajemen Tirtayasa Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Supply Chain Management JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Riset Akuntansi Kontemporer JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Kebijakan Pembangunan Daerah : Jurnal Penelitian dan Pengembangan Kebijakan Pembangunan Daerah Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement PEKBIS Jurnal Akuntansi Manajemen (JAKMEN) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indonesian Journal of Innovation Multidisipliner Research Jurnal Pengabdian Dinamika JTPPm (Jurnal Teknologi Pendidikan dan Pembelajaran) : Edutech and Intructional Research Journal Jurnal Kebijakan Pembangunan Daerah (JKPD) Indonesian Journal of Innovation Multidisipliner Research
Helmi Yazid
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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PERAN KARAKTERISTIK APARAT PENGAWAS INTERNAL PEMERINTAH TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH DENGAN KOMITMEN SEBAGAI VARIABEL PEMODERASI Dadan Darmawan; Helmi Yazid; Elvin Bastian
Jurnal Kebijakan Pembangunan Daerah Vol 6 No 2 (2022): December 2022
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 Abbas, Dirvi Surya Agus Mulyono Agus Sholikhan Yulianto Agus Sholikhan Yulianto Ajeng Hartati Akhmadi Akhmadi Aldo Devano Alexandra, Nabila Alya Alfina Bunga Assyaukanie Alifia Nuraeni Mardini Amsori Mahsusi Anwar Fatwari, Muhamad Habib Assyaukanie, Alfina Bunga Ayaturohman Ayaturohman Ayu Regina Cahyawati Bastian, Elvin Bastian, Elvin Dadan Darmawan Dadan Darmawan, Dadan Dadan Ramdhani Daning Ayu Ningsih Dilla Ayu Ristanti Dzakiyyah Huuriyatun Nisah Elvin Bastian Elvin Bastian Ewing Yuvisa Ibrani Fadya Aprilia Farasya Nabila Farhah Kamylya Rahmah Fathiah, Neneng Fauzan, Muhammad Hafizh Fikri Widyansyah Firdaus, Dodi Fitriyah Nurhidayah Gina Mega Dwi Cahya Hangtuah, Frenky Yosua Hesti Widyani Iis Ismawati Ikhsan, Haerul Imam Abu Hanifah Ismawati, Iis Khurosani, Aan Kusumawati, Imas Lia Uzliawati Lindawati Lindawati Mahsusi, Amsori Mardini, Alifia Nuraeni Marsha Azzahra Meilani Sri Ayuningsih Meutia, Meutia Meutia, Meutia Mochamad Naufal Alawiyansyah Muhamad Habib Anwar Fatwari Muhamad Taqi Muhammad Annas Sudadi Muhammad Hafizh Fauzan Muhammad Taqi Nasrullah, Nasrullah Nesih Nesih Nuke Nugraha Nurhaelis, Elis Nusroh Milati Olivia Monica Putri Mutira Qodriyat, Yodi Ero Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Ratna Dewi Ristanti, Dilla Ayu Rohmanullah, Ido Roza Mulyadi, Roza Sanusi, Fauji Selfi Maharani Sholikhan Yulianto, Agus Siti Hartati Itaqi Sobariah, Iis Sumarna, Enang Sutisna, Ujang Syaula, Ersyi Taqi, Muhamad Taqi, Muhamad Tinka Vedyra Jotha Tisna Wahyu Vernanda Tri Lestari Tubagus Ismail Ulfa Khairunnisa Vatya Almanda Putri Wawan Ichwanudin Widyani, Hesti Widyansyah, Fikri Wirianto, Dhani Wiyantoro, Lili Sugeng Wiyantoro, Lili Sugeng Yan, Chen Yanti Yanti Yanti Yanti Yeni Anggriani Yunita Sari Zahroh Atiqah