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

Bayu Syahputra; Nurna Aziza; Syaiful Syaiful

doi:10.59431/ijer.v6i3.1004

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

Bayu Syahputra, Nurna Aziza, Syaiful Syaiful

View Author Affiliations

Bayu Syahputra: Univeristas Bengkulu, Indonesia
Nurna Aziza: Univeristas Bengkulu, Indonesia
Syaiful Syaiful: Univeristas Bengkulu, Indonesia

DOI:

https://doi.org/10.59431/ijer.v6i3.1004

Published:

September 28, 2026

Pages:

1485-1497

24

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15

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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

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.

Article Identifiers

Article Title: Internal Control and Organizational Culture on Government Performance Accountability: Agile Leadership as a Moderator
DOI: 10.59431/ijer.v6i3.1004
Publication Date: 2026-09-28

Journal: Indonesian Journal Economic Review (IJER)
Volume: 6
Issue: 3
Pages: 1485-1497

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Issue Information

Article Details

Volume:	6
Issue:	3
Year:	2026
Published:	2026-09-28
Pages:	1485-1497
Section:	Articles

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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