Skip to main content
alam.amiki@gmail.com 6281260272238
Register
Articles

Internal Control and Organizational Culture on Government Performance Accountability: Agile Leadership as a Moderator

  • 1*,2,3 Univeristas Bengkulu

* Corresponding Author: Bayu Syahputra

Open Access
DOI
https://doi.org/10.59431/ijer.v6i3.1004
Published
Pages
1485-1497

Issue

Vol. 6 No. 3 (2026)

Indonesian Journal Economic Review (IJER)
September

Abstract

Government Performance Accountability (AKIP) is essential for ensuring accountable public-sector performance. However, previous studies have reported inconsistent findings regarding the effects of internal control and organizational culture on AKIP, suggesting that their effectiveness may depend on contextual leadership conditions. This study examines the effects of internal control and organizational culture on AKIP and the moderating role of agile leadership in Prosecutor’s Offices across Southern Sumatra (Sumbagsel), Indonesia. Agile leadership is examined as a moderator because its adaptability, responsiveness, collaboration, and rapid decision-making may facilitate the implementation of internal control and accountability-oriented organizational values. A quantitative survey was conducted involving 54 civil servants involved in financial reporting, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that internal control and organizational culture have positive and significant effects on AKIP. Agile leadership significantly strengthens the relationship between internal control and AKIP but does not significantly moderate the relationship between organizational culture and AKIP. These findings highlight the importance of strengthening internal control and organizational culture while developing adaptive leadership to support government performance accountability. 

Keywords

Internal Control Organizational Culture Government Performance Accountability Agile Leadership

How to Cite

Syahputra, B., Aziza, N., & Syaiful, S. (2026). Internal Control and Organizational Culture on Government Performance Accountability: Agile Leadership as a Moderator. Indonesian Journal Economic Review (IJER), 6(3), 1485-1497. https://doi.org/10.59431/ijer.v6i3.1004

References

  • Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T.
  • Ampuhan, A. (2025). Implementasi Program Peningkatan Akuntabilitas Kinerja Instansi Pemerintah melalui Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di BKPSDM Kabupaten Pasuruan dalam Rangka Mendukung Tata Kelola Pemerintahan yang Efektif dan Akuntabel. DEMOKRASI, 5(2). https://doi.org/10.36269/dmkr.v5i2.3668.
  • Amuna, M., Offei, E. A., Folorunso, O., & Zormelo, C. (2026). Agile and lean frameworks for enhancing accountability and efficiency in public financial management systems in emerging economies. Asian Journal of Economics, Business and Accounting, 26(1), 17–30. https://doi.org/10.9734/ajeba/2026/v26i12123.
  • Anggraini, K. D., & Afiqoh, N. W. (2024). Pengaruh sistem akuntansi pemerintah daerah, pengendalian intern, dan transparansi terhadap akuntabilitas kinerja instansi pemerintah daerah di Kabupaten Gresik. COSTING: Journal of Economic, Business and Accounting, 7(2), 3162–3174. https://doi.org/10.31539/costing.v7i2.8876.
  • Anto, H., Alamsyah, S., & Indrawan, A. (2022). Implementasi pelaporan akuntansi sektor publik dan pengendalian intern terhadap akuntabilitas kinerja pada instansi pemerintah. BALANCE: Economic, Business, Management and Accounting Journal, 19(2), 184–195. https://doi.org/10.30651/blc.v19i2.13522.
  • Aris, L. K., Syauqiyah, A. M., & Hatta, M. (2025). Etika profesi kejaksaan dan tugas Komisi Kejaksaan dalam penegakan kode etik dan pengawasan kinerja jaksa. Jurnal Ilmiah Nusantara, 2(3), 01–14. https://doi.org/10.61722/jinu.v2i3.4165.
  • Asqolani, A., Hidayat, R. T., Marsono, M., & Kalpikotomo, B. (2023). Internal control in the public sector in Indonesia: A case study of state tax receivables management. Ultima Accounting: Jurnal Ilmu Akuntansi, 15(2), 256–276. https://doi.org/10.31937/akuntansi.v15i2.3360.
  • Bastian, Indra. (2021). Audit Sektor Publik: Pemeriksaan Pertanggungjawaban Pemerintahan (Edisi 3). Jakarta: Salemba Empat.
  • Berliana, M. F. I., & Nurmiyati, N. (2025). The influence of agile leadership, employee resilience, and organizational commitment on organizational performance, PT. Industri Jamu Dan Farmasi Sido Muncul, Tbk. MANAJEMEN, 5(1), 12–21. https://doi.org/10.51903/manajemen.v5i1.889.
  • Busro, M. (2018). Teori-teori manajemen sumber daya manusia. Prenada Media.
  • Fiedler, F. E. (1967). A Theory of Leadership Effectiveness. McGraw-Hill Series in Management.
  • Fitra, L., Ria, S. N., & Devi, S. (2020). Pengaruh gaya kepemimpinan transformasional, kompetensi aparatur pemerintah dan kejelasan sasaran anggaran terhadap akuntabilitas kinerja instansi pemerintah dengan pengendalian internal sebagai variabel moderasi (studi empiris OPD Kota Pekanbaru). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 7(2).
  • Hartono, A., & Saputra, B. W. (2025). Pengaruh Agile Leadership terhadap kinerja karyawan melalui pemberdayaan dan motivasi kerja sebagai variabel mediasi: Studi pada PT Formosa Ingredient Factory Tbk. Indo-MathEdu Intellectuals Journal, 6(6), 10419–10431. https://doi.org/10.54373/imeij.v6i6.4081.
  • Hasiany, D. D. (2021). Pengaruh budaya organisasi dan komitmen organisasi terhadap efektivitas sistem akuntabilitas kinerja instansi pemerintah (studi pada PPPPTK UPT Kemendikbud wilayah Provinsi Jawa Barat dan Provinsi DKI Jakarta) [Tesis magister, Universitas Pendidikan Indonesia]. Universitas Pendidikan Indonesia Repository.
  • Indrayana, Y. (2024). Analisis model kepemimpinan aparatur sipil negara yang agile, adaptif, dan berintegritas di lingkungan Pemerintah Provinsi Jawa Tengah. Jurnal Good Governance, 20(2), 97–110. https://doi.org/10.32834/gg.v20i2.806.
  • Indriani, I., & Fadila, Z. (2024). Sistem pengendalian intern dan akuntabilitas kinerja keuangan pada CU. Mandiri Tetap Sejahtera. Jurnal Pendidikan Tambusai, 8(3), 45224–45229.
  • Jamal, J., & Enre, A. (2023). Konstruksi agency theory untuk meminimalisir asymmetry information dalam teori keuangan syariah perspektif tabligh. POINT: Jurnal Ekonomi dan Manajemen, 5(2), 163–171. https://doi.org/10.46918/point.v5i2.2092.
  • Jatmiko, B., & Amalia, S. N. (2022). The influence of the internal control system, organizational culture, leadership style, and regional financial management system on the implementation of good governance. In International Conference on Sustainable Innovation Track Accounting and Management Sciences (ICOSIAMS 2021) (pp. 178–184). Atlantis Press. https://doi.org/10.2991/aebmr.k.211225.025.
  • Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026.
  • Kamalia, A., & Firmansyah, A. (2024). Peran moderasi kepemimpinan dalam pengujian akuntabilitas kinerja pemerintah (The moderating role of leadership in testing government performance accountability). Jurnal Akuntansi, Keuangan, dan Manajemen (JAKMAN), 5(4), 311–325. https://doi.org/10.35912/jakman.v5i4.3228.
  • Krisnanda, K. P., & Anwar, S. (2024). Pengaruh perencanaan anggaran berbasis kinerja, pengendalian internal, sistem pelaporan terhadap akuntabilitas kinerja dengan budaya organisasi sebagai variabel moderasi pada Kantor Kesehatan Pelabuhan Kelas I Surabaya. Syntax Literate: Jurnal Ilmiah Indonesia, 9(4). https://doi.org/10.36418/syntax-literate.v9i4.15759.
  • Makhrisyafrisal, M., Latif, R., Istiqomah, U., & Junengsih, J. (2025). Kepemimpinan agile dalam meningkatkan kinerja tim pada Generasi Y dan Z. Innovative: Journal of Social Science Research, 5(4), 5028–5040. https://doi.org/10.31004/innovative.v5i4.20055.
  • Maqdliyan, R., & Setiawan, D. (2023). Antecedents and consequences of public sector organizational innovation. Journal of Open Innovation: Technology, Market, and Complexity, 9(2), 100042. https://doi.org/10.1016/j.joitmc.2023.100042.
  • Melasari, R., Rahayu, S., Putra, W. E., Friyani, R., & Tiswiyanti, W. (2025). The role of organizational culture and budget participation in enhancing managerial performance in government: A systematic literature review. International Journal of Economics and Management Sciences, 2(2), 297–306. https://doi.org/10.61132/ijems.v2i2.811.
  • Ningtyas, H. I. R., Roekhudin, W., & Andayani, W. (2019). The effect of Government Internal Control System and Government Accounting System on performance accountability with the financial quality statements as intervening variables: A case study of the Government of Lumajang Regency, East Java. International Journal of Business, Economics and Law, 18(5), 179–187.
  • Nugraha, Y. (2022). Peranan Sistem Pengendalian Intern Pemerintah terhadap Kinerja Instansi Pemerintah (Studi Kasus pada Seluruh Satuan Kerja Perangkat Daerah Kota Bandung). Jurnal Akuntansi, 2, 1–73.
  • Ointu, S. R., Pakaya, L., & Muzdalifah. (2025). Pengaruh penerapan standar akuntansi pemerintah dan budaya organisasi terhadap akuntabilitas kinerja instansi pemerintah Kabupaten Bolaang Mongondow Selatan. Jambura Accounting Review, 6(2), 733–746. https://doi.org/10.37905/jar.v6i2.216.
  • Rosayda, A., Bawono, I. R., & Rusmana, O. (2023). Akuntabilitas kinerja instansi pemerintah: Faktor-faktor yang memengaruhinya. Jurnal Reviu Akuntansi dan Keuangan, 13(3). https://doi.org/10.22219/jrak.v13i3.27638.
  • Saputri, Y. A., Hendri, N., & Septiani, A. (2026). Analisis sistem pengendalian intern untuk mendukung akuntabilitas keuangan, tata kelola dan teknologi pemerintahan daerah. Expensive: Jurnal Akuntansi dan Keuangan, 5(1), 105–124. https://doi.org/10.24127/exclusive.v5i1.11159.
  • Sari, P. S., & Fuadi, F. (2024). Pengaruh SPIP dan transparansi terhadap akuntabilitas kinerja pemerintah daerah: Apakah change management dan pergantian kepemimpinan mampu memoderasi? Akurasi: Jurnal Studi Akuntansi dan Keuangan, 7(2), 383–406. https://doi.org/10.29303/akurasi.v7i2.581.
  • Stephani, W., & Yonnedi, E. (2024). Analisis efektivitas sistem akuntabilitas kinerja instansi pemerintah (SAKIP) pada Perwakilan BPKP Provinsi Sumatera Barat. Publica: Jurnal Administrasi Pembangunan dan Kebijakan Publik, 7(3), 1288–1302. https://doi.org/10.35817/publicuho.v7i3.491.
  • Susanto, B., Wiguna, W., & Tukiran, M. (2023). The effect of inclusive team, agile leadership, and organizational agility on organizational performance: A literature review in a communication company. International Journal of Economy, Education and Entrepreneurship (IJE3), 3(1), 53–62. https://doi.org/10.53067/ije3.v3i1.124.
  • Syahrir, M., Hasbuddin, H., & Hadisantoso, E. (2019). Pengaruh budaya organisasi, sistem pengendalian intern, dan sistem akuntansi keuangan daerah terhadap akuntabilitas kinerja instansi pemerintah di Kabupaten Bombana. Jurnal Progres Ekonomi Pembangunan, 4(2), 20–37. https://doi.org/10.33772/jpep.v4i2.11009.
  • Wahida, P. F., & Suryaningrum, D. H. (2023). Pengaruh sistem pengendalian internal terhadap intensitas inovasi dan kinerja organisasi sektor publik di Surabaya dengan kepemimpinan transformasional sebagai variabel moderasi. COSTING: Journal of Economic, Bussines and Accounting, 7(1), 2357–2371. https://doi.org/10.31539/costing.v7i1.6620.

Author Biographies

  • Bayu Syahputra, Univeristas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • Nurna Aziza, Univeristas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

  • Syaiful Syaiful, Univeristas Bengkulu

    Master of Accounting Study Program, Faculty of Economics and Business, Univeristas Bengkulu, Bengkulu City, Bengkulu Province, Indonesia.

License

Copyright (c) 2026 Bayu Syahputra, Nurna Aziza, Syaiful Syaiful

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal. All articles are distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Under this license, you are free to:

  • Share: Copy and redistribute the material in any medium or format.
  • Adapt: Remix, transform, and build upon the material for any purpose, even commercially.

Attribution Requirements:
You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

Copyright and Retention:
Authors retain copyright without restrictions and grant this journal the right of first publication under an open-access model. The journal retains non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

Usage Statistics