The Effect of the Government Internal Control System on the Performance of Government Agencies

This study aims to analyze the impact of the Government Internal Control System, budget, and organizational commitment on the performance of government agencies in Bogor City. Using a descriptive survey method, this study involves 36 Regional Government Organizations, with 10 Regional Government Organizations purposively selected as the sample. Data were collected through questionnaires, and results were analyzed using multiple linear regression to test the hypotheses. The findings indicate that Internal Control System, budget, and organizational commitment significantly influence government agency performance, both overall and partially. The combined influence of these three variables on the performance of government agencies in Bogor City reaches 44.5%. These findings highlight the importance of effective Internal Control System implementation, adequate budget allocation, and strong organizational commitment in improving government performance. This study contributes by providing insights for policymakers in Bogor City to strengthen these aspects to achieve more optimal governmental performance.

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Publication Details

Journal
Jurnal Ilmiah Akuntansi Kesatuan
Published
2024-10-31
DOI
https://doi.org/10.37641/jiakes.v12i5.2932
Citations
1
Primary Topic
Information Technology Governance and Strategy
Type
article
Field-Weighted Citation Impact
0.53
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article

The Effect of the Government Internal Control System on the Performance of Government Agencies

Ayi Jamaludin, Ade Saputra, Ade Budi Setiawan
1 citations
Jurnal Ilmiah Akuntansi Kesatuan
Information Technology Governance and Strategy
0.53
article

The Effect of the Government Internal Control System on the Performance of Government Agencies

Ayi Jamaludin, Ade Saputra, Ade Budi Setiawan
article en
1 citations

Abstract

This study aims to analyze the impact of the Government Internal Control System, budget, and organizational commitment on the performance of government agencies in Bogor City. Using a descriptive survey method, this study involves 36 Regional Government Organizations, with 10 Regional Government Organizations purposively selected as the sample. Data were collected through questionnaires, and results were analyzed using multiple linear regression to test the hypotheses. The findings indicate that Internal Control System, budget, and organizational commitment significantly influence government agency performance, both overall and partially. The combined influence of these three variables on the performance of government agencies in Bogor City reaches 44.5%. These findings highlight the importance of effective Internal Control System implementation, adequate budget allocation, and strong organizational commitment in improving government performance. This study contributes by providing insights for policymakers in Bogor City to strengthen these aspects to achieve more optimal governmental performance.

Jurnal Ilmiah Akuntansi KesatuanVol. 12(5)
Universitas Djuanda (ID)
Openalex Percentile: Top 24%
Information Technology Governance and Strategy
0.53
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