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Search results for , issue "vol. 21 no. 2 (2026)" : 1 Documents clear
The Effect of APIP Effectiveness on Performance Planning Quality: The Moderating Role of Management Commitment Tri Janu Astuti; Helni Mutiarsih Jumhur
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 21 No. 2 (2026)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2026.v21.i02.p01

Abstract

Performance planning is central to public-sector accountability because it links organisational objectives, resource allocation, and subsequent performance evaluation. This study examines whether the effectiveness of the Government Internal Supervisory Apparatus (APIP) and management commitment are associated with the quality of performance planning within the Ministry of Communication and Digital Affairs, and whether management commitment moderates the relationship between APIP effectiveness and performance planning quality. Using a quantitative explanatory design, survey data from 86 respondents were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings show that both APIP effectiveness and management commitment are positively associated with performance planning quality. Management commitment also strengthens the positive relationship between APIP effectiveness and planning quality. Thus, management commitment appears to perform a dual role: it contributes directly to better performance planning while also creating the organisational conditions through which APIP can operate more effectively. The findings therefore suggest that improvements in public-sector performance planning depend not only on strengthening internal oversight, but also on securing sustained managerial support for the planning and accountability process.

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