“…Society demands the government to have good financial and non-financial performance, because good government performance can increase public satisfaction (Beeri et al, 2019;Weitz-Shapiro, 2008); increasing public trust (Bone, 2017); increasing legitimacy and public support (Ahyaruddin & Amrillah, 2018;Ashworth et al, 2009;Blume & Voigt, 2011); increasing organizational value https://www.ilomata.org/index.php/ijss (Hermawan & Maf'ulah, 2014;Kurniati, 2019); increasing investment value (Desbordes & Wei, 2017;Maqbool & Zamir, 2020) and increasing organizational survival (Paeleman & Vanacker, 2015). However, the current performance of local governments in Indonesia is still not good, this is evidenced by the UNDP report which stated that for 3 (years) Indonesia's HDI was far below the HDI of ASEAN countries such as: Singapore, Brunei Darussalam, Malaysia and Thailand (UNDP, 2019) presented in the following table: The performance of local governments in Indonesia, which is still not in line with public expectations, is due to poor governance in governance which is characterized by high levels of corruption in local government organizations (Ahmad & Ali, 2010;Moldogaziev & Liu, 2021). This was reinforced by the (KPK, 2022) which stated that the largest perpetrators of corruption during the 2004-2021 period were carried out by regional heads and their staff (governors, mayors/regents, and echelon I/II/III officials) with a total of 421 perpetrators.…”