Factors that Influence the Reality of Performance Accountability in Government Institutions (Empirical Study in Government Deli Serdang District)

Abstract

This study aims to determine whether the commitment of management, decision making authority, organization culture is partially affected and simultaneously to the accountability performance in government agency to improve government performance. This research method is to use a casual research design. The sample is determined by using the technique of purposive sampling.The population in this research are all employees of the Unit of work Tools (SKPD) Government of Deli Serdang. The sample used in this study is structural officials (Echelon 2, 3 and 4), with a total sample of 60. The data in this study is the primary data obtained from questionnaires distributed directly to the respondent. Data analysis model used was multiple linier regression. Testing the quality of data used is the test validity and reability testing. Classic assumption test was used for normality test, test heterokedastisitas, and tes multikolinearitas. Hypothesis testing using the determinant coefficient, simultaneous test (test-F), partial test (test-t).The results show that management commitment partially has a positive influence on performance accountability. Decision making authority partially has a positive influence on performance accountability. Organization culture partially has a positive influence on performance accountabilitypartially has a negative influence on performance accountability. Simultaneously commitment management, decision making authority, organization culturehave a positive and significant influence on performance accountability.

The Role of Budget Decision Making as A Mediation of Accounting Information Systems and Organizational Culture on The Performance of Government Agencies

“…The results of this research are in line with previous research conducted by Fadhlurrohman, Budiman, and Khairina (2021), Sadad, Pituringsih and Irwan (2016), and Syahputri et al, (2019) which stated that organizational culture affects the performance of local government organizations. However, the results of this research contradict Indudewiet al, (2021) based on his research in Regional Apparatus Organizations (RAO) at the Yogyakarta Special Region Government (DIY) which concluded that organizational culture in a high context had no effect on government performance.…”

“…According to De Long and Fahey (2017), it is stated that organizational culture is needed to increase knowledge sharing and creative thinking to support organizational success. This statement is in line with the results of research conducted by Fadhlurrohman, Budiman, and Khairina (2021), Sadad, Pituringsih, andIrwan (2016), andSyahputri et al, (2019), namely organizational culture affects the performance of local government organizations. However, this is different from the statement of Indudewi et al, (2021) in the results of their research which states that organizational culture in a high context has no effect on government performance.…”

Risk Management and other Factors Preventing Fraudulent Financial Reporting by State-Owned Enterprises in Indonesia

“…Preventing false financial reporting is reflected in the control environment; identification of opportunities and opportunity assessment can improve quality financial reporting. This finding suggests that preventing false financial reporting has an influence on the quality of financial reporting (Hussain, Rigoni, & Orij, 2018;Khalique, Isa, Nassir Shaari, & Ageel, 2011;Syahputri, Dalimunthe, Sabrina, & Rahmadhani, 2019).…”