<![CDATA[Government Performance Accountability (AKIP) is essential for ensuring accountable public-sector performance. However, previous studies have reported inconsistent findings regarding the effects of internal control and organizational culture on AKIP, suggesting that their effectiveness may depend on contextual leadership conditions. This study examines the effects of internal control and organizational culture on AKIP and the moderating role of agile leadership in Prosecutor’s Offices across Southern Sumatra (Sumbagsel), Indonesia. Agile leadership is examined as a moderator because its adaptability, responsiveness, collaboration, and rapid decision-making may facilitate the implementation of internal control and accountability-oriented organizational values. A quantitative survey was conducted involving 54 civil servants involved in financial reporting, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that internal control and organizational culture have positive and significant effects on AKIP. Agile leadership significantly strengthens the relationship between internal control and AKIP but does not significantly moderate the relationship between organizational culture and AKIP. These findings highlight the importance of strengthening internal control and organizational culture while developing adaptive leadership to support government performance accountability. ]]>
