Sector public accountability performance measurement: The role of internal factors public sector and accountability as intervening
DOI:
https://doi.org/10.32670/fairvalue.v6i3.4349Keywords:
Leadership Style, Internal Control, Organizational Culture, Organizational Commitment, Organizational PerformanceAbstract
This study examines the influence of leadership style, internal control, organizational culture, organization commitment, organizational performance with public Accountability as an intervening variable on Regional Apparatus Organizations in the Yogyakarta City Government. This study used a sampling method with purposive sampling based on specific criteria. The questionnaire collects the data with 121 respondents from 30 OPDs in the Yogyakarta City Government, which is then further analyzed based on multiple regression and path analysis using SPSS v 22 software application. The results of this study show that leadership style and internal control positively affect the performance of local government organizations. In contrast, the organizational culture and organizational commitment do not positively affect the performance of local government organizations. Thus, public Accountability has a positive effect on the performance of regional government organizations. In addithas leadership style and Internal Control have no positive impact on the performance of local government organizations through public Accountability. In the end, organizational culture and organizational commitment positively affect the performance of local government organizations through public Accountability.
References
Al Khajeh, E. H. (2018). Impact of leadership styles on organizational performance. Journal of Human Resources Management Research, 2018, 1-10.
Alam, M. M., Said, J., & Abd Aziz, M. A. (2019). Role of integrity system, internal control system and leadership practices on the accountability practices in the public sectors of Malaysia. Social Responsibility Journal, 15(7), 955-976.
Al-Swidi, A. K., Gelaidan, H. M., & Saleh, R. M. (2021). The joint impact of green human resource management, leadership and organizational culture on employees’ green behaviour and organisational environmental performance. Journal of Cleaner Production, 316, 128112.
Andrews, M. (2010). Good government means different things in different countries. Governance, 23(1), 7-35.
Aucoin, P., & Heintzman, R. (2000). The dialectics of accountability for performance in public management reform. International review of administrative sciences, 66(1), 45-55.
Azeem, M., Ahmed, M., Haider, S., & Sajjad, M. (2021). Expanding competitive advantage through organizational culture, knowledge sharing and organizational innovation. Technology in Society, 66, 101635.
Bashaija, W. (2022). The Effect of Internal Control Systems on the Financial Performance of Commercial Banks in Rwanda. Global Journal of Management and Business Research.
Bayer, E. (2018). The Influence of Budget Goal Clarity, Internal Control System, Reporting System, With Organizational Commitment as Moderating Variable on The Performance Accountability Of Government Agencies Of Local Government Serdang Bedagai Regency. International Journal of Public Budgeting, Accounting and Finance, 1(2), 10-10.
Bodiako, A. V., Ponomareva, S. V., Rogulenko, T. M., Karp, M., Kirova, E., Gorlov, V., & Burdina, A. (2016). The goal setting of internal control in the system of project financing. International journal of economics and financial issues, 6(4), 1945-1955.
Cameron, K. (2008). A process for changing organization culture. Handbook of organization development, 14(5), 2-18.
Choi, S., & Chun, Y. H. (2021). Accountability and organizational performance in the public sector: Analysis of higher education institutions in Korea. Public Administration, 99(2), 353-370.
Christensen, T., & Lægreid, P. (2015). Performance and accountability—A theoretical discussion and an empirical assessment. Public Organization Review, 15(2), 207-225.
Claraini, C. (2017). Faculty of Economics Riau University, 4(1), 3110–3123.
Cordery, C. J., Goncharenko, G., Polzer, T., McConville, D., & Belal, A. (2023). NGOs’ performance, governance, and accountability in the era of digital transformation. The British Accounting Review, 101239.
Cribb, J. (2006). Agents or stewards? Contracting with voluntary organisations. Policy Quarterly, 2(2).
Cullen, J. B., Hanushek, E. A., Phelan, G., & Rivkin, S. G. (2021). Performance Information and Personnel Decisions in the Public Sector: The Case of School Principals. Journal of Human Resources. https://doi.org/10.3368/jhr.0619-10272r1
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Davis, Schoorman, and Donaldson reply: The distinctiveness of agency theory and stewardship theory. Academy of Management. the Academy of Management Review, 22(3), 611.
De Silva, K., Yapa, P. W. S., & Vesty, G. (2020). The impact of accountability mechanisms on public sector environmental sustainability performance: a case study of Sri Lanka. Australasian Accounting, Business and Finance Journal, 14(3), 38-55.
Essounga-Njan, Y., & Morgan-Thomas, M. (2010). Leadership style effectiveness and accountability in times of crisis: a cross-cultural study of the USA and France. International Journal of Services and Standards, 6(1), 62-78.
Geer, B. W., Maher, J. K., & Cole, M. T. (2008). Managing nonprofit organizations: The importance of transformational leadership and commitment to operating standards for nonprofit accountability. Public Performance & Management Review, 32(1), 51-75.
Gelfand, M. J., Lim, B. C., & Raver, J. L. (2004). Culture and accountability in organizations: Variations in forms of social control across cultures. Human Resource management review, 14(1), 135-160.
Genao, B., Leyva Flores, R., & Soto Flores, M. D. R. (2020). Does the new public management contribute to improving the performance of obstetric care in Mexico public hospitals?. Contaduría y administración, 65(1).
Grimshaw, J., Baron, G., Mike, B., & Edwards, N. (2006). How to combat a culture of excuses and promote accountability. Strategy & Leadership, 34(5), 11-18.
Grossi, G., Vakkuri, J., & Sargiacomo, M. (2022). Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective. Accounting, Auditing & Accountability Journal, 35(3), 577-597.
Haakonsson, D., Burton, R. M., Obel, B., Lauridsen, J. (2008). How failure to align organizational climate and leadership style affects performance. Management decision, 46(3), 406-432.
Hall, A. T., Blass, F. R., Ferris, G. R., & Massengale, R. (2004). Leader reputation and accountability in organizations: Implications for dysfunctional leader behavior. The Leadership Quarterly, 15(4), 515-536.
Han, Y., & Hong, S. (2019). The Impact of Accountability on Organizational Performance in the U.S. Federal Government: The Moderating Role of Autonomy. Review of Public Personnel Administration, 39(1). https://doi.org/10.1177/0734371X16682816
Han, Y., & Hong, S. (2019). The impact of accountability on organizational performance in the US federal government: The moderating role of autonomy. Review of Public Personnel Administration, 39(1), 3-23.
Hardiningsih, P., Udin, Udin, Masdjojo, G. N., & Srimindarti, C. (2020). Does competency, commitment, and internal control influence accountability? The journal of Asian finance, Economics and Business, 7(4), 223-233.
Hartmann, F., Naranjo-Gil, D., & Perego, P. (2010). The effects of leadership styles and use of performance measures on managerial work-related attitudes. European accounting review, 19(2), 275-310.
Hendri, M. I. (2019). The mediation effect of job satisfaction and organizational commitment on the organizational learning effect of the employee performance. International Journal of Productivity and Performance Management, 68(7), 1208-1234.
Hernandez, M. (2012). Toward an understanding of the psychology of stewardship. Academy of management review, 37(2), 172-193.
Hwang, K., & Han, Y. (2020). Exploring the sources of cognitive gap between accountability and performance. Public Personnel Management, 49(3), 393-420.
Idrus, A., Armanu, A. S., & Rohman, F. (2015). The role of bureaucratic leadership, organizational culture, and organizational commitment on organizational performance (Study on the Local Government Task Force/SKPD’s Financial Administration Officials in Jayapura City Government). European Journal of Business and Management, 7(19), 8-16.
Iqbal, N., Anwar, S., & Haider, N. (2015). Effect of leadership style on employee performance. Arabian journal of business and management review, 5(5), 1-6.
Janicijevic, N. (2011). The impact of leadership on organizational culture. Ekonomika Preduzeca, 59(5–6). https://doi.org/10.5937/ekopre1106215j
Kabuye, F., Kato, J., Akugizibwe, I., & Bugambiro, N. (2019). Internal control systems, working capital management and financial performance of supermarkets. Cogent Business & Management.
Khan, M. A., Ismail, F. B., Hussain, A., & Alghazali, B. (2020). The interplay of leadership styles, innovative work behavior, organizational culture, and organizational citizenship behavior. Sage Open, 10(1), 2158244019898264.
Koo, H., & Park, C. (2018). Foundation of leadership in Asia: Leader characteristics and leadership styles review and research agenda. Asia Pacific Journal of Management, 35, 697-718.
Luciane, L. R., & Collatto, D. C. (2024). Culture and behavior of controllership leaders in Brazilian companies: An important relationship? Contaduría y Administración, 69(1).
Mahadeen, B., Al-Dmour, R. H., Obeidat, B. Y., & Tarhini, A. (2016). Examining the effect of the Organization’s Internal Control System on Organizational Effectiveness: A Jordanian empirical study. International Journal of Business Administration, 7(6), 22-41.
McDonald, C. (1999). Internal control and accountability in non‐profit human service organisations. Australian Journal of Public Administration, 58(1), 11-22.
Meyer, J. P., & Allen, N. J. (2001). Organizational commitment. Personnel psychology and human resource management: A reader for students and practitioners, 289-342.
Mir, F. A., & Rezania, D. (2023). Project leader's interactive use of controls, team learning behaviour and IT project performance: the moderating role of process accountability. Leadership & Organization Development Journal, 44(6), 742-770.
Mire, H. A., & Mukhongo, A. (2016). Effects of internal control system on the organizational performance of remittance companies in mogadishu-somalia. Journal of Business Management, 2(9), 153-167.
Mizrahi, S., & Minchuk, Y. (2019). Accountability and performance management: Citizens’ willingness to monitor public officials. Public Management Review, 21(3), 334-353.
Moradi, A., & Amiri, M. (2020). The Relationship between Organizational Culture and Accountability: staff of Kermanshah city. Journal of Economic & Developmental Sociology, 9(1), 261-282.
Moya, M., Blancas Neria, A., & Fonseca Corona, F. J. (2018). Transparency and accountability, mechanisms to limit subnational public debt?. Contaduría y administración, 63(3), 0-0.
Mulgan, R. (1997). The processes of public accountability. Australian Journal of Public Administration, 56(1), 25-36.
Mutch, A. (2016). Religion and accounting texts in eighteenth century Scotland: Organizational practices and a culture of accountability. Accounting, Auditing & Accountability Journal, 29(6), 926-946.
Oppong, C., Atchulo, A. S., Dargaud Fofack, A., & Afonope, D. E. (2023). Internal control mechanisms and financial performance of Ghanaian banks: the moderating role of corporate governance. African Journal of Economic and Management Studies.
Ouchi, W. G., & Wilkins, A. L. (1985). Organizational culture. Annual review of sociology, 11(1), 457-483.
Paais, M., & Pattiruhu, J. R. (2020). Effect of motivation, leadership, and organizational culture on satisfaction and employee performance. The Journal of Asian Finance, Economics and Business, 7(8), 577-588.
Pakurár, M., Haddad, H., Nagy, J., Popp, J., & Oláh, J. (2019). The impact of supply chain integration and internal control on financial performance in the Jordanian banking sector. Sustainability, 11(5), 1248.
Peraturan Menteri Pendayagunaan Aparatur Negara Nomor 09/M.PAN/5/2007 [Minister of State Apparatus Empowerment Regulation] Peraturan Pemerintah Nomor 60 Tahun 2006 [Government Regulation]
Purnomo, B. R., Eliyana, A., & Pramesti, E. D. (2020). The Effect of Leadership Style, Organizational Culture and Job Satisfaction on Employee Performance with Organizational Commitment as the Intervening Variable. Systematic Reviews in Pharmacy, 11(10).
Raharjo, K., & Achmad Rinaldo Fernandes, A. (2018). The influence of organizational culture and job design on job commitment and human resource performance. Journal of Organizational Change Management, 31(7), 1346-1367.
Rexhepi, S., Maloku, S., & Lushi, I. (2020). The Role of the Internal Control Increasing Performance in the Public Institutions. Journal of Applied Economic Sciences, 3(69), 549-555.
Sanusi, Z. M., Johari, R. J., Said, J., & Iskandar, T. (2015). The effects of internal control system, financial management and accountability of NPOs: the perspective of mosques in Malaysia. Procedia Economics and Finance, 28, 156-162.
Sari, N., Ghozali, I., & Achmad, T. (2017). The effect of internal audit and internal control system on public accountability: The emperical study in Indonesia state universities. International Journal of Civil Engineering and Technology, 8(9), 157-166.
Shin, J. C. (2010). Impacts of performance-based accountability on institutional performance in the US. Higher Education, 60, 47-68.
Soomro, B. A., & Shah, N. (2019). Determining the impact of entrepreneurial orientation and organizational culture on job satisfaction, organizational commitment, and employee’s performance. South Asian Journal of Business Studies, 8(3), 266-282.
Sungu, L. J., Weng, Q., & Xu, X. (2019). Organizational commitment and job performance: Examining the moderating roles of occupational commitment and transformational leadership. International Journal of Selection and Assessment, 27(3), 280-290.
Thi Tran, Y., Nguyen, N. P., & Nguyen, L. D. (2022). Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam. International Journal of Public Administration, 45(3), 257-272.
Thi Tran, Y., Nguyen, N. P., & Nguyen, L. D. (2022). Results-oriented culture and organizational performance: the mediating role of financial accountability in public sector organizations in Vietnam. International Journal of Public Administration, 45(3), 257-272.
Tran, Y. T., & Nguyen, N. P. (2020). The impact of the performance measurement system on the organizational performance of the public sector in a transition economy: Is public accountability a missing link? Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1792669
Undang – Undang Nomer 24 Tahun 2004 tentang Sistem Perencanaan Pembangunan Nasional [National Development Planning System Act]
Undang – Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah [Local Government Laws]
Undang – Undang Nomor 28 Tahun 1999
Van Acker, W., & Bouckaert, G. (2018). What makes public sector innovations survive? An exploratory study of the influence of feedback, accountability, and learning. International Review of Administrative Sciences, 84(2). https://doi.org/10.1177/0020852317700481
Velayutham, S., & Perera, M. H. B. (2004). The influence of emotions and culture on accountability and governance. Corporate Governance: The international journal of business in society, 4(1), 52-64.
Welly, W. (2021). Pengaruh Sistem Pengendalian Intern Pemerintah Terhadap Kinerja Organisasi Perangkat Daerah Di Provinsi Sumatera Selatan [The influence of the government's internal control system on the performance of regional apparatus organizations in the Province of South Sumatra]. Jurnal Media Wahana Ekonomika, 18(1), 133. https://doi.org/10.31851/jmwe.v18i1.5600
Wen, T. B., Ho, T. C., Kelana, B. W. Y., Othman, R., & Syed, O. R. (2019). Leadership styles in influencing employees’ job performances. International Journal of Academic Research in Business and Social Sciences, 9(9), 55-65.
Xue, Y. (2019). The Influence of Organisational Culture on Leadership: A Case Study of Baidu Corporation, China. Asian Journal of Social Science Studies, 4(4). https://doi.org/10.20849/ajsss.v4i4.676
