The Effect of Government Internal Control Systems and Organizational Commitment on Organizational Performance Through Work Accountability as an Intervening Variable (Case Study on the Organization of the Regional Apparatus of the Tanimbar Islands Regency)
Authors:   University of Merdeka Malang, Indonesia, Wuarlela Yohanis K. , Assih Prihat ,   University of Merdeka Malang, Indonesia, Parawiyati Parawiyati ,   University of Merdeka Malang, Indonesia
Published: June 2023

This study aims to analyze the effect of the Internal Control System on Work Accountability, analyze the effect of Organizational Commitment on Work Accountability, analyze the influence of the Internal Control System on Organizational Performance, analyze the effect of Organizational Commitment on Organizational Performance, analyze the effect of Work Accountability on Organizational Performance, analyze the role of Work Accountability in mediating the effect of the Internal Control System on Organizational Performance and analyzing the role of Work Accountability in mediating the effect of Organizational Commitment on Organizational Performance of OPD Tanimbar Islands Regency. The number of samples is 155 employees. The analysis technique uses multiple regression analysis. The results of the analysis show that the internal control system has a positive effect on work accountability, which means that the better the implementation of the internal control system can increase work accountability as reflected in the compliance audit that has been carried out so that every use of funds is based on applicable laws and regulations. Organizational commitment has a positive effect on work accountability, which means that the higher the level of organizational commitment is reflected in employees showing a sense of responsibility at work can increase work accountability. The internal control system has a positive effect on organizational performance, which means that the better the implementation of the internal control system can improve organizational performance as reflected in employees who are ready to provide information needed by the public. Organizational commitment has a positive effect on organizational performance, which means that the higher the level of organizational commitment is reflected in employees showing a sense of responsibility at work can improve organizational performance. Work accountability has a positive effect on organizational performance, which means that the better employee work accountability is reflected in the compliance audits that have been carried out so that any use of funds is based on applicable regulations and laws can improve the organization as illustrated by employees being ready to provide information needed by the public. The internal control system influences organizational performance through work accountability. The application of a good internal control system can increase work accountability so that it has an impact on increasing organizational performance. Organizational commitment influences organizational performance through work accountability. Employees who have high organizational commitment can increase work accountability so that it has an impact on increasing organizational performance.