Vol. 10 No. 2 (2020), Articles
Vol. 10 No. 2 (2020)

Perception of civil servant’s on APIP capability as moderating vari-able on the relationship between the implementation of SPIP and SAKIP (Study on Salatiga City Government)

Articles
DOI: 10.14414/tiar.v10i2.2140
Published 2020-09-24
Limpat Akbar Yudanto
Satya Wacana Christian University
David Adechandra Ashedica Pesudo
Satya Wacana Christian University


PDF

Supplementary Files

Proofread
Letter of statement
PDF

Keywords

Internal control system
accountability
internal auditor capability

How to Cite

Yudanto, Limpat Akbar, and David Adechandra Ashedica Pesudo. “Perception of Civil servant’s on APIP Capability As Moderating Vari-Able on the Relationship Between the Implementation of SPIP and SAKIP (Study on Salatiga City Government)”. The Indonesian Accounting Review, vol. 10, no. 2, Sept. 2020, pp. 183-99, https://doi.org/10.14414/tiar.v10i2.2140.
ACS APA Chicago Harvard MLA AMA

Download Citation

Endnote/Zotero/Mendeley (RIS)
Creative Commons License

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

Abstract

This study discusses the government’s accountability performance. This study tried to obtain the evidence on the effect of SPIP (internal control system) Implementation on the SAKIP (accountability performance) implementation and APIP (internal auditor) Capability can strengthen the relationship between SPIP Implementation and SAKIP Implementation. This study helps to improve comprehension of the importance of the implementation of SPIP and the implementation of SAKIP to improve accountability performance as government and the importance of APIP capability can affect the relationship between the implementation of SPIP and SAKIP. It used the sampe consisting of 322 civil servants of Salatiga City Government. The variables used in this study include the dependent variable-SAKIP Implementation, the independent variable-SPIP Implementation, and the moderating variable-APIP Capability. This study uses primary data obtained from civil servants of Salatiga City Government. This data is a cross-section in the form of questionnaires using Moderated Regression Analysis with SPSS. The results show that SPIP Implementation affects SAKIP Implementation and APIP Capability strengthen the relationship between SPIP Implementation and SAKIP Implementation.

References

Abubakar, A. A., Dibal, N. A. and Amade, P. (2017) ‘Effect of Internal Control Activity on Financial Accountability and Transparency in Local Government Areas of Borno State , Nigeria’, European Journal of Business and Management, 9(30), pp. 58–65.

Alam, M., Said, J. and Aziz, A. (2018) ‘Role of integrity system , internal control system and leadership practices on the accountability practices in the public sectors of Malaysia’, Social Responsibility Journal, 51(3), pp. 1–23. doi: 10.1108/SRJ-03-2017-0051.

Aristanti, W. (2015) ‘The Influence of Internal Control System on the Financial Accountability of Elementary Schools in Bandung , Indonesia The Influence of Internal Control System on the Financial Accountability of Elementary Schools in Bandung , Indonesia’, Research Journal of Finance and Accounting, 6(January), pp. 89–96.

Avery, B. P. and Obah, O. D. (2018) ‘The Impact of Financial Control on Accountability inthe Public Sector in Nigeria’, IOSR Journal of Economics and Finance, 9(6), pp. 37–56. doi: 10.9790/5933-0906033756.

Aziz, M. A. A., Said, J. and Alam, M. (2015) ‘Assessment of The Practices of Internal Control System in The public Sectors of Malaysia’, Asia-Pacific Management Accounting Journal, 10(1), pp. 1–20.