The Influence of Internal Control Effectiveness on Corruption Prevention with Performance Accountability as an Intervening Variable

IF 0.7 Q4 PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH International Journal of Migration Health and Social Care Pub Date : 2023-07-24 DOI:10.58860/ijsh.v2i7.71
Muhammad Nasruddin, Nadirsyah Nadirsyah, Nuraini Nuraini
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Abstract

This study aims to determine the effect of internal control effectiveness, budget participation, and apparatus competence on corruption prevention with performance accountability as intervening variables. This study is on the Independent Electoral Commission in Aceh Province and the General Election Commission in North Sumatra Province with a total of 58 work units with data analysis using multiple linear regression. The data uses a questionnaire; the financial manager, the respondent, is given a questionnaire using digital assistance, namely the Google form. This study used data quality tests, classical assumption tests, and computer-assisted hypothesis testing through the IBM SPSS for Windows program. The results show that the effectiveness of internal control, budget participation, apparatus competency, and performance accountability have an impact on preventing corruption in the Independent Electoral Commission in Aceh Province and the General Election Commission in North Sumatra Province. These results indicate that the Effectiveness of Internal Control, Budget Participation, and Apparatus Competence affect accountability at the Independent Electoral Commission in Aceh Province and the Provincial Election Commission in North Sumatra. At the same time, the Effectiveness of Internal Control, Budget Participation, and Apparatus Competence influence Corruption Prevention through Performance Accountability at the Independent Electoral Commission in Aceh Province and the Provincial General Election Commission in North Sumatra.
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以绩效问责为中介变量的内部控制有效性对预防腐败的影响
本研究以绩效问责为中介变量,探讨内部控制有效性、预算参与和机构胜任对预防腐败的影响。本研究以亚齐省独立选举委员会和北苏门答腊省大选委员会共58个工作单位为对象,采用多元线性回归进行数据分析。数据采用问卷调查;财务经理,即应答者,会得到一份使用数字辅助工具的问卷,即谷歌表格。本研究采用数据质量检验、经典假设检验和计算机辅助假设检验,采用IBM SPSS for Windows程序。结果表明,内部控制的有效性、预算参与、机构胜任力和绩效问责制对亚齐省独立选举委员会和北苏门答腊省大选委员会的腐败预防有影响。这些结果表明,内部控制、预算参与和机构能力的有效性影响亚齐省独立选举委员会和北苏门答腊省选举委员会的问责制。与此同时,亚齐省独立选举委员会和北苏门答腊省选举委员会的内部控制、预算参与和机构能力的有效性通过绩效问责制影响着预防腐败。
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来源期刊
International Journal of Migration Health and Social Care
International Journal of Migration Health and Social Care PUBLIC, ENVIRONMENTAL & OCCUPATIONAL HEALTH-
CiteScore
1.30
自引率
0.00%
发文量
21
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