The Role of New Public Management (NPM) on the Relation of Government Internal Control System (SPIP) With Public Organizational Performance

DOI

10.2991/aebmr.k.210416.012How to use a DOI?

Keywords

Clear and Measurable Objectives, Decentralization, Government Internal Control System, Performance Measurement, Incentives, Performance and New Public Management

Abstract

This study aims to provide empirical evidence about the effect of clear and measurable objectives, decentralization, government internal control systems, performance measurement and incentives on public organization performance moderated by the New Public Management orientation. This research was conducted in the Sampang Regency area with reference to the research of Nitzl et al (2018) in Italy. The sample in this study was 30 Regional Apparatus Organizations (OPD) in Sampang District with 144 respondents consisting of OPD officials who have the authority to make decisions. This number of respondents has met the criteria for using SmartPLS analysis. The conclusion in this study is clear and measurable objectives have an effect on performance, then decentralization has no effect on performance. The government internal control system has an effect on performance while for performance measurement and incentives it does not affect performance. In addition, the results of the analysis of Moderated Structural Equation Modeling (MSEM) conclude that the New Public Management orientation does not strengthen the relationship between: clear and measurable goals, decentralization, government internal control systems, performance measurement, and performance incentives.

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  - Nur Hayati
AU  - Noer Aviana
PY  - 2021
DA  - 2021/04/19
TI  - The Role of New Public Management (NPM) on the Relation of Government Internal Control System (SPIP) With Public Organizational Performance
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 88
EP  - 97
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.012
DO  - 10.2991/aebmr.k.210416.012
ID  - Hayati2021
ER  -