Abstract
This research discusses the issue of the influence of internal control on performance accountability. Bureaucracy reform in Indonesia has entered the new round with regulation of the minister of administrative reform and Bureaucratic Reform No. 25 of 2020 on the Road Map of bureaucratic reform in 2020-2025. The research measures how far the readiness of the National Civil Service Agency (BKN) in realizing performance accountability through internal control. The researcha also takes the institutional theory approach of isomorphism and neo-patrimonialism theory as a development of previous research and is a novelty in this research. The sample processed was 99 respondents are APIP (Aparatur pengawas internal pemerintah) in BKN. Data processing using Structure equation Modeling (SEM) with Partial Least Square (PLS) approach. The results of the study are controlling positively on performance accountability. Mimetic and Normative Isomorphism moderate the influence of internal control on performance accountability. coersive isomorphism and Neo-patrimonialism do not moderate the influence of internal control on performance accountability.
Highlights
Internal control is one of the important activities of the organization in providing guarantees regarding the effectiveness of performance, operational efficiency, financial management and compliance with applicable laws. (COSO, 2013; Schantl & Wagenhofer, 2020)
According with the partial least square (PLS) analysis, this study shows that internal control has a positive effect on performance accountability
Internal control has a positive effect on performance accountability in BKN
Summary
Internal control is one of the important activities of the organization in providing guarantees regarding the effectiveness of performance, operational efficiency, financial management and compliance with applicable laws. (COSO, 2013; Schantl & Wagenhofer, 2020). Internal control is one of the important activities of the organization in providing guarantees regarding the effectiveness of performance, operational efficiency, financial management and compliance with applicable laws. The Government of the Republic of Indonesia through Government Regulation (PP) Number 60 of 2008 has explained that internal control is an important instrument in creating effective and efficient governance. Internal control systems are fundamental in order to create regulatory compliance, improve operational efficiency, risk assessment and determine the reliability of financial reporting (Schantl & Wagenhofer, 2020). Following up on the importance of internal control, it is necessary to ascertain whether the government internal supervisory apparatus (APIP) has integrity, works independently, and objectively in accordance with the mandate of the law. The regulation makes it clear that achievement of performance accountability is a top priority in bureaucratic reform manifested through optimization of government performance accountability system
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