Factors Affecting The Effectiveness of Performance Accountability System for Government Institutions: The Moderating Role of Incentives

Farid Fajjri, - Prasetyono, Siti Musyarofah

Abstract


The purpose of this paper is to examine the association between the leadership commitment and organizational culture with the effectiveness of Performance Accountability System for Government Institutions (well known as SAKIP) implementation. This study also aims to investigate the moderating role of incentives on the relationship between the leadership commitment and organizational culture with the effectiveness of SAKIP implementation. This study uses quantitative method with questionnaire technique and deductive approach. The sampling technique used purposive sampling. The respondents are the officials that are involved and responsible in strategic planning and performance reporting of Government Agencies in Madura Region. Data analysis used in this research is moderated multiple regression. The results indicate a significant relationship between the leadership commitment and organizational culture with the effectiveness of SAKIP implementation. In addition, this research also finds that incentives positively moderates the relationship between leadership commitment and organizational culture with the effectiveness of SAKIP implementation.

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References


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