Accountability and Performance of the Public Sector Organization

Abstract

This research aims to find out the influence of accountability and the performance of public sector organizations. Accountability used in this study consists of performance accountability, financial accountability, hierarchical accountability, professional accountability and legal accountability. The performance in this research is quantitative and qualitative performance. The method used in this research is quantitative. Analysis tool to test hypotheses uses SEM-PLS. The study was conducted in the Special Region of Yogyakarta, specifically the Regional Work Unit (SKPD). 114 respondents participated in this study. The results of this study indicate that financial accountability, performance accountability, and legal accountability have a positive effect on the quantitative and qualitative performance of public sector organizations. Furthermore, this study does not find support that hierarchical and professional accountability affect the performance of public sector organizations using quantitative methods.

Leadership Practices and the Performance of Public Organizations in Kenya: A Case of Nyeri County Headquarters

“…Similar views were noted by the current empirical inquiry by establishing a relationship between company performance and accountability of the leadership of an organization. A previous study by Halim and Agustiawan (2019) on accountability in organizations in Indonesia, it emerged that performance, financial, hierarchical, professional, and legal accountability was the common constituents of accountability that determined public sector organizations. The findings of this study further echo the widespread sentiments expressed by Mathew et al (2016).…”

“…In another study by Halim and Agustiawan (2019) regarding accountability in organizations in Indonesia, it emerged that performance, financial, hierarchical, professional, and legal accountability were the common constituents of accountability that determined public sector organizations. Using a mixed method approach and conducted specifically in Yogyakarta region of Indonesia where 114 respondents were interviewed using a questionnaire, the study further noted that hierarchical and professional accountability did not matter as much as the rest of the categories of accountability in as far as their influence on organizational performance was concerned.…”

“…Using a mixed method approach and conducted specifically in Yogyakarta region of Indonesia where 114 respondents were interviewed using a questionnaire, the study further noted that hierarchical and professional accountability did not matter as much as the rest of the categories of accountability in as far as their influence on organizational performance was concerned. However, although accountability in general significantly influenced performance of public organizations, the study by Halim and Agustiawan (2019) was conducted in a different study environment, thereby calling for an update on this subject in a different study context.…”

Public Sector Financial Performance in Indonesia: Concepts and Regulations

“…Spending on public services and public goods accounts for more than a third of the GDP in most countries (Said et al, 2015). Therefore, the affairs and expectations of public sector services are very high, so the management of public funds must be able to (2) operational management -performance, value for money, and planning, as well as strategic financial management; (3) governance -transparency and accountability; (4) fiduciary risk management (delegation of money processing authority from the money owner to the delegated party) -control, compliance, and supervision (Agustiawan, 2019).…”