Proceedings of the 7th Regional Accounting Conference (KRA 2020)

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The Role of New Public Management (NPM) on the Relation of Government Internal Control System (SPIP) With Public Organizational Performance

Authors
Nur Hayati, Noer Aviana
Corresponding Authors
Nur Hayati, Noer Aviana
Available Online 19 April 2021.
DOI
10.2991/aebmr.k.210416.012How to use a DOI?
Keywords
Clear and Measurable Objectives, Decentralization, Government Internal Control System, Performance Measurement, Incentives, Performance and New Public Management
Abstract

This study aims to provide empirical evidence about the effect of clear and measurable objectives, decentralization, government internal control systems, performance measurement and incentives on public organization performance moderated by the New Public Management orientation. This research was conducted in the Sampang Regency area with reference to the research of Nitzl et al (2018) in Italy. The sample in this study was 30 Regional Apparatus Organizations (OPD) in Sampang District with 144 respondents consisting of OPD officials who have the authority to make decisions. This number of respondents has met the criteria for using SmartPLS analysis. The conclusion in this study is clear and measurable objectives have an effect on performance, then decentralization has no effect on performance. The government internal control system has an effect on performance while for performance measurement and incentives it does not affect performance. In addition, the results of the analysis of Moderated Structural Equation Modeling (MSEM) conclude that the New Public Management orientation does not strengthen the relationship between: clear and measurable goals, decentralization, government internal control systems, performance measurement, and performance incentives.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
10.2991/aebmr.k.210416.012
ISSN
2352-5428
DOI
10.2991/aebmr.k.210416.012How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Nur Hayati
AU  - Noer Aviana
PY  - 2021
DA  - 2021/04/19
TI  - The Role of New Public Management (NPM) on the Relation of Government Internal Control System (SPIP) With Public Organizational Performance
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 88
EP  - 97
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.012
DO  - 10.2991/aebmr.k.210416.012
ID  - Hayati2021
ER  -