The Effect of Internal Control on Performance Accountability in the Main Secretariat of Indonesian Institute of Science

DOI

10.2991/assehr.k.210629.013How to use a DOI?

Keywords

internal control, control environment, risk assessment, monitoring, performance accountability

Abstract

Planning and budgeting reform began in 2005 with Law No. 17 of 2003 concerning State Finance, having implications for the paradigm in the management of state finances, namely that all the state finance must be accompanied by the achievement of output. The purpose of this research was to analyze the influence of internal control on performance accountability in the Main Secretariat LIPI consisting of the control environment, risk assessment and monitoring of the accountability of the performance. The population in this research were all employers at Settama LIPI. Sampling using the Proportionate Stratified Random Sampling technique obtained 132 respondents. The research using Structural Equation Model (SEM) analysis. Based on the results of the research that has been done, the results show that all variables (control environment, risk assessment and monitoring) influence and positively relate to performance accountability. Besides being able to see the influence between variables, from the SEM results it can also see the influence between indicators. The research suggests several things, such as: 1) the application of a policy, should be through a process by involving staff representatives, 2) managing risk while planning, and during and after policy changes, to see whether the policy has a negative or positive impact on performance accountability, and 3) carry out continuous monitoring of performance.

Copyright

© 2021, 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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TY  - CONF
AU  - R. Luki Karunia
AU  - Diffi Fortuna Heryani
PY  - 2021
DA  - 2021/07/01
TI  - The Effect of Internal Control on Performance Accountability in the Main Secretariat of Indonesian Institute of Science
BT  - Proceedings of the 2nd International Conference on Administration Science 2020 (ICAS 2020)
PB  - Atlantis Press
SP  - 68
EP  - 72
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210629.013
DO  - 10.2991/assehr.k.210629.013
ID  - Karunia2021
ER  -