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Proceedings of the 1st Public Sector International Conference, PSIC 2024, 11-12 September 2024, Lombok Island, West Nusa Tenggara, Indonesia

Research Article

Bureaucratic Reform: Bridging Financial Conditions, Report Quality, Accountability, and Internal Control for Enhanced Government Performance

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  • @INPROCEEDINGS{10.4108/eai.11-9-2024.2354432,
        author={Azas  Mabrur and Iskandar  Iskandar and Suprayitno  Suprayitno},
        title={Bureaucratic Reform: Bridging Financial Conditions, Report Quality, Accountability, and Internal Control for Enhanced Government Performance},
        proceedings={Proceedings of the 1st Public Sector International Conference, PSIC 2024, 11-12 September 2024, Lombok Island, West Nusa Tenggara, Indonesia},
        publisher={EAI},
        proceedings_a={PSIC},
        year={2025},
        month={2},
        keywords={bureaucracy reform financial reports accountability internal control government performance},
        doi={10.4108/eai.11-9-2024.2354432}
    }
    
  • Azas Mabrur
    Iskandar Iskandar
    Suprayitno Suprayitno
    Year: 2025
    Bureaucratic Reform: Bridging Financial Conditions, Report Quality, Accountability, and Internal Control for Enhanced Government Performance
    PSIC
    EAI
    DOI: 10.4108/eai.11-9-2024.2354432
Azas Mabrur1,*, Iskandar Iskandar1, Suprayitno Suprayitno1
  • 1: Polytechnic of State Finance STAN
*Contact email: azas.mabrur@pknstan.ac.id

Abstract

This study aims to examine the role of bureaucracy reform in mediating the impact of financial conditions, quality of financial reports, accountability and internal control on government performance. This research is quantitative research using SEM-PLS. The population is provincial, district and city governments in Indonesia, and sampling was carried out using purposive sampling techniques. With observation data spanning 2 years, from 2021 to 2022, 424 local governments make up the sample that satisfies the standards. The research's empirical results demonstrate that financial conditions, quality of financial reports, accountability, internal control and bureaucracy reform all significantly contribute to local government performance. In addition, bureaucracy reform bureaucratic reform has also been proven to mediate the impact of financial conditions, financial reporting quality, accountability and internal control on government performance. This study provides practical implications for local governments in considering factors that are priorities for successful bureaucratic reform.

Keywords
bureaucracy reform financial reports accountability internal control government performance
Published
2025-02-18
Publisher
EAI
http://dx.doi.org/10.4108/eai.11-9-2024.2354432
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