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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Artificial Intelligence and Digital Business ABDIANDAYA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Al-Mabsut: Jurnal Studi Islam dan Sosial Welfare: Jurnal Pengabdian Masyarakat
Putri, Ayu Septiana
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Akuntansi

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Government performance accountability: The role of IT, internal control, performance-based budgeting, and organizational commitment Putri, Ayu Septiana
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art11

Abstract

This quantitative study analyzes the effect of utilizing information technology, government internal control system, and performance-based budgeting on government agency performance accountability with organizational commitment as moderating variable. From the population of State Civil Apparatus (ASN) within all Regional Apparatus Organizations (OPD) of Pekalongan City in 2023, 350 respondents were selected as sample using convenience sampling. The type of data collected is primary data obtained through questionnaires. Structural Equation Modeling-Partial Least Square (SEM-PLS) is the data analysis method. This study shows that utilizing information technology, government internal control system, and performance-based budgeting positively and significantly affect government agency performance accountability. Meanwhile, organizational commitment does not moderate the effect of utilizing information technology, government internal control system, and performance-based budgeting on government agency performance accountability.
Co-Authors Abdillah, Naufal Hasan ABDUL MUJIB Alawiyah, Qothrunnada Lu'luatul Alfiyah, Putri Fakhidatul Alfuadi, Achmad Fatoni Anggraini, Denada Catur Puri Aprilia, Try Heni Asfia, Uyunu Zam-Zami Choirunnisa, Ayuna Egistika, Dewi Chofshoh Fikriyah, Vanida Firdaus, Erina Dita Handoko, Fahrizal Surya Huda, M Thoriqul Huda, M. Thoriqul Humaidi, Zuhri Khayu, Abdul Khoirun Nisa Muna, Alfina Nailul Nashrullah, Ahmad Nasor, Azizi Saifun Prameswari, Amanda Dwi PUTRI WULANDARI putri, Putri Wulandari Saimon, Aqsha Bin Setiawan, Muhamad Wahyuli Siti Sakinah, Siti Sulton, Habib Sana Budin Tutuko, Andiny Septi Nurqoyyuum Wati, Susi Rahma Yulaikha, Aida Ayu