Economy, Business, Finance, Accounting & Management Journal
Vol. 2 No. 1 (2026): January: Economy, Business, Finance, Accounting & Management

The Role of Organizational Governance in Enhancing Accountability and Performance in Government Agencies

Ananda Saputri (Universitas Widya Gama Mahakam Samarinda, Samarinda, Indonesia)
Yuliana (Universitas Widya Gama Mahakam Samarinda, Samarinda, Indonesia)
Lestari (Universitas Widya Gama Mahakam Samarinda, Samarinda, Indonesia)



Article Info

Publish Date
30 Jan 2026

Abstract

Good organizational governance is a key factor in improving the accountability and performance of government agencies. The application of governance principles including transparency, accountability, responsibility, independence, and fairness is expected to strengthen the effectiveness of government administration and enhance public trust in the services provided. This study aims to analyze the role of organizational governance in improving the accountability and performance of government agencies. The research method used is a quantitative approach with data collection techniques involving the distribution of questionnaires to government officials in several government agencies. The data were analyzed using linear regression analysis to test the influence of organizational governance on the accountability and performance of government agencies. The results indicate that organizational governance has a positive and significant effect on the accountability of government agencies. Furthermore, organizational governance has also been shown to improve agency performance through more effective resource management, transparent decision-making, and the strengthening of internal control systems. Thus, the implementation of good organizational governance serves as a strategic instrument in achieving accountability and the sustainable improvement of government agency performance

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Journal Info

Abbrev

EBFAM

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Economy, Business, Finance, Accounting & Management Journal is a peer-reviewed academic journal dedicated to publishing high-quality research in the fields of economics, business, finance, accounting, and management. Our mission is to serve as a platform for academics, practitioners, and researchers ...