Accountability in Local Government: Leadership and Organizational Culture when SPI becomes The Moderating Variable

摘要

The objective of this study is to examine the influence of leadership and organizational culture on accountability in local government organization (organisasi perangkat daerah - OPD) in West Java with internal control system (sistem pengendalian internal-SPI) as moderating variable. This research is a descriptive and verification survey explanatory study on 240 local government organizations in West Java. The unit of observation was 720 employees in local government organizations. The data analysis was conducted by using SEM Amos. The findings of this study show that SPI is inseparable from local government governance systems. The influence of leadership on accountability is significant with the magnitude of influence on the strong level. In contrast, organizational culture has an effect on accountability at a low level. Both variables significantly affect accountability. SPI strengthens leadership and culture towards accountability. SPI is embedded in the OPD governance system and is integrated into OPD organizational structures. Thus, leadership and organizational culture are significant predictors for accountability in OPD which is strengthen by SPI. The findings have managerial implications particularly in regards to the integration of SPI into governance system of OPD to strengthen leadership and culture.