Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)

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Accountability in Local Government: Leadership and Organizational Culture when SPI becomes The Moderating Variable

Authors
Kadar Nurjaman, Deni Hermana
Corresponding Author
Kadar Nurjaman
Available Online July 2018.
DOI
10.2991/piceeba-18.2018.54How to use a DOI?
Keywords
internal control system (SPI), leadership, organizational culture, local government
Abstract

The objective of this study is to examine the influence of leadership and organizational culture on accountability in local government organization (organisasi perangkat daerah—OPD) in West Java with internal control system (sistem pengendalian internal—SPI) as moderating variable. This research is a descriptive and verification survey explanatory study on 240 local government organizations in West Java. The unit of observation was 720 employees in local government organizations. The data analysis was conducted by using SEM Amos. The findings of this study show that SPI is inseparable from local government governance systems. The influence of leadership on accountability is significant with the magnitude of influence on the strong level. In contrast, organizational culture has an effect on accountability at a low level. Both variables significantly affect accountability. SPI strengthens leadership and culture towards accountability. SPI is embedded in the OPD governance system and is integrated into OPD organizational structures. Thus, leadership and organizational culture are significant predictors for accountability in OPD which is strengthen by SPI. The findings have managerial implications particularly in regards to the integration of SPI into governance system of OPD to strengthen leadership and culture.

Copyright
© 2018, 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 First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
July 2018
ISBN
10.2991/piceeba-18.2018.54
ISSN
2352-5428
DOI
10.2991/piceeba-18.2018.54How to use a DOI?
Copyright
© 2018, 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  - Kadar Nurjaman
AU  - Deni Hermana
PY  - 2018/07
DA  - 2018/07
TI  - Accountability in Local Government: Leadership and Organizational Culture when SPI becomes The Moderating Variable
BT  - Proceedings of the First Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2018)
PB  - Atlantis Press
SP  - 414
EP  - 423
SN  - 2352-5428
UR  - https://doi.org/10.2991/piceeba-18.2018.54
DO  - 10.2991/piceeba-18.2018.54
ID  - Nurjaman2018/07
ER  -