Pengaruh Sistem Pengendalian Internal terhadap Intensitas Inovasi dan Kinerja Organisasi Sektor Publik di Surabaya dengan Kepemimpinan Transformasional sebagai Variabel Moderasi
Abstract
This study examines the relationship between the ICS and the performance of public sector organizations in Surabaya, with the mediation model of innovation intensity and the moderation model of transformational leadership. The population of this research is public sector organizations in Indonesia, which are 17.307 organizations. The sampling selected using a purposive sampling method. This type of research is quantitative with primary data obtained from research questionnaires. The analytical method used is SEM-PLS with Smart PLS 4. The results show that the ICS has a direct effect on the performance of public sector organizations, but has no effect when the innovation intensity mediation model is added, the intensity of innovation does not affect the performance of public sector organizations, and moderating of transformational leadership model does not affect the relationship between ICS and performance of public sector organizations, ICS and innovation intensity, innovation intensity and performance of public sector organizations. The results of this study emphasize the importance of implementing an ICS in public sector organizations and the role of policymakers in encouraging the implementation process.
Keywords: Internal Control System, Performance of Public Sector Organization, Innovation Intensity, Transformational Leadership
References
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Poturak, M., Mekić, E., Hadžiahmetović, N., & Budur, T. (2020). Effectiveness of Transformational Leadership among Different Cultures. International Journal of Social Sciences and Educational Studies, 7(3). https://doi.org/10.23918/ijsses.v7i3p119
Pradipa, N. A., Putri, I. A. D., & Ratnadi, N. M. D. (2016). Gaya Kepemimpinan Transformasional dalam Hubungan Sistem Pengendalian Intern dan Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada SKPD Provinsi Bali). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(9). http://download.garuda.kemdikbud.go.id/article.php?article=1776298&val=984&title=gaya%20kepemimpinan%20transformasional%20dalam%20hubungan%20sistem%20pengendalian%20intern%20dan%20kualitas%20laporan%20keuangan%20pemerintah%20daerah%20studi%20pada%20skpd%20provinsi%20bali
Republik Indonesia. (2009). Undang-Undang Nomor 25 Tahun 2009 Tentang Pelayanan Publik. Lembar Negara RI Tahun 2009 No 112. https://jdihn.go.id/files/4/2009uu025.pdf
Ridwan, M., Mulyani, S. R., & Ali, H. (2020). Building Behavior and Performance Citizenship: Perceived Organizational Support and Competence (Case Study at SPMI Private University in West Sumatra). International Journal of Psychosocial Rehabilitation, 24(06), 2049–2064. http://repository.upiyptk.ac.id/id/eprint/3803
Rivera, J. P., & Ng, L. (2018). Exploring Transformational Leadership and Fellowship in a Cultural Context: The Case of the Philippines Cite this Paper. Asia-Pasific Social Science Review, 17(3), 136–141. https://www.ejournals.ph/article.php?id=11995
Sciarelli, M., Gheith, M. H., & Tani, M. (2020). The Relationship Between Soft and Hard Quality Management Practices, Innovation and Organizational Performance in Higher Education. TQM Journal, 32(6), 1349–1372. https://doi.org/10.1108/TQM-01-2020-0014
Shen, H., Lan, F., Xiong, H., Lv, J., & Jian, J. (2020). Does Top Management Team’s Academic Experience Promote Corporate Innovation? Evidence from China. Economic Modelling, 89, 464–475. https://doi.org/10.1016/j.econmod.2019.11.007
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Tetteh, L. A., Kwarteng, A., Aveh, F. K., Dadzie, S. A., & Asante-Darko, D. (2022). The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology. Journal of African Business, 23(1), 104–125. https://doi.org/10.1080/15228916.2020.1826851
Tobing, P. L. (2007). Knowledge Management: Konsep, Arsitektur, dan Implementasi. Jakarta: Graha Ilmu.
Wahyudi, S. (2019). Teori Inovasi: Sebuah Tinjauan Pustaka Septian Wahyudi. Jurnal Valuta, 5(2), 93–101. https://journal.uir.ac.id/index.php/valuta/article/view/4613
Yanche, K. (2017). Pengaruh Motivasi Kerja, Kepemimpinan Transformasional, dan Kepuasan Kerja Terhadap Kinerja Karyawan PT Bank Mestika Dharma, Tbk. [Doctoral dissertation, Universitas Andalas]. http://scholar.unand.ac.id/id/eprint/23934
Brown, J. R., & Martinsson, G. (2019). Does Transparency Stifle or Facilitate Innovation? Management Science, 65(4), 1600–1623. https://doi.org/10.1287/mnsc.2017.3002
Castiaux, A. (2007). Radical Innovation in Established Organizations: Being a Knowledge Predator. Journal of Engineering and Technology Management - JET-M, 24(1–2), 36–52. https://doi.org/10.1016/j.jengtecman.2007.01.003
Chan, R. (2020). Jose Maria Sison: Reflections on Revolution and Prospects. Interviews by Rainer Werning. Asian Studies Review, 44(4), 733–735. https://doi.org/10.1080/10357823.2020.1748752
de Vries, H., Tummers, L., & Bekkers, V. (2018). A Stakeholder Perspective on Public Sector Innovation: Why Position Matters. International Review of Administrative Sciences, 84(2), 269–287. https://doi.org/10.1177/0020852317715513
Eprilsa, S. D., & Budiwitjaksono, G. S. (2022). Analisis Kualitas Sumber Daya Manusia dan Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Efektivitas Penggunaan Sistem Keuangan Desa (SISKEUDES). COSTING: Journal of Economic, Business and Accounting, 6(1), 748–757. https://doi.org/https://doi.org/10.31539/costing.v6i1.4216
Esther, O. Y., Mubaraq, S., Ademola, L. S., & Daudu, A. I. (2020). The Relationship between Organization Structures and Performance in The Nigerian Public Sector. Jurnal Aplikasi Manajemen, Ekonomi, Dan Bisnis, 4(2), 49–62. https://doi.org/https://doi.org/10.51263/jameb.v4i2.98
Firdausy, R. C., & Sari, R. P. (2022). Pengaruh Akuntabilitas, Pengendalian Internal, dan Ketaatan Aturan Akuntansi terhadap Kecenderungan Kecurangan Akuntansi (Studi Kasus pada Pemerintah Daerah Kabupaten Gresik). Ekonomis: Journal of Economics and Business, 6(2), 541–546. https://doi.org/10.33087/ekonomis.v6i2.609
Fornell, C., & Larcker, F. (1982). Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory. Journal of Marketing Research, 19, 440–452. https://doi.org/https://doi.org/10.1177/002224378201900406
Ghozali, I. (2019). Aplikasi Analisis Multivariate dengan Program Smart PLS. Semarang: Badan Penerbitan Universitas Diponegoro.
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to Use and How to Report the Results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A. (2012). An Assessment of the Use of Partial Least Squares Structural Equation Modeling in Marketing Research. Journal of the Academy of Marketing Science, 40(3), 414–433. https://doi.org/10.1007/s11747-011-0261-6
Hartati, S. (2020). Penerapan Model New Public Management (NPM) dalam Reformasi Birokrasi di Indonesia. Jurnal MSDA (Manajemen Sumber Daya Aparatur), 8(2), 65–84. https://doi.org/10.33701/jmsda.v8i2.1293
Hoai, T. T., Hung, B. Q., & Nguyen, N. P. (2022). The Impact of Internal Control Systems on the Intensity of Innovation and Organizational Performance of Public Sector Organizations in Vietnam: The Moderating Role of Transformational Leadership. Heliyon, 8(2). https://doi.org/10.1016/j.heliyon.2022.e08954
Hunziker, S. (2017). Efficiency of Internal Control: Evidence from Swiss Non-Financial Companies. Journal of Management and Governance, 21(2), 399–433. https://doi.org/10.1007/s10997-016-9349-1
Kim, D. Y., Kumar, V., & Kumar, U. (2012). Relationship Between Quality Management Practices and Innovation. Journal of Operations Management, 30(4), 295–315. https://doi.org/10.1016/j.jom.2012.02.003
Kusumastuti, D. (2014). Peranan Manajemen Logistik dalam Organisasi Publik. Universitas Terbuka. https://www.academia.edu/download/60920988/ADPU4534-M1_220191016-83147-ee59zt.pdf
Li, P., Shu, W., Tang, Q., & Zheng, Y. (2019). Internal Control and Corporate Innovation: Evidence from China. Asia-Pacific Journal of Accounting and Economics, 26(5), 622–642. https://doi.org/10.1080/16081625.2017.1370380
Mahsun, M. (2006). Pengukuran Kinerja Sektor Publik. BPFE.
Metcalfe, J. S. (1995). Technology Systems and Technology Policy in an Evolutionary Framework. Cambridge Journal of Economics, 19, 25–46. https://doi.org/https://doi.org/10.1093/oxfordjournals.cje.a035307
Modigliani, F., & Miller, M. H. (1958). The Cost of Capital, Corporation Finance and the Theory of Investment. The American Economic Review, 48(3), 261–297. http://links.jstor.org/sici?sici=0002-8282%28195806%2948%3A3%3C261%3ATCOCCF%3E2.0.CO%3B2-3
Moediono, A. A., & Akbar, F. S. (2022). Pengaruh Akuntabilitas dan Transparansi Anggaran terhadap Kinerja Dinas yang berada di Mall Pelayanan Publik Siola Kota Surabaya. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 6(2), 615–625. https://doi.org/https://doi.org/10.31955/mea.v6i2.2065
Mulyadi. (2016). Sistem Akuntansi. Jakarta: Salemba Empat.
Ombudsman. (2022). Laporan Triwulan I 2022. https://ombudsman.go.id/produk/lihat/743/LTR_file_20220829_101320.pdf
Poturak, M., Mekić, E., Hadžiahmetović, N., & Budur, T. (2020). Effectiveness of Transformational Leadership among Different Cultures. International Journal of Social Sciences and Educational Studies, 7(3). https://doi.org/10.23918/ijsses.v7i3p119
Pradipa, N. A., Putri, I. A. D., & Ratnadi, N. M. D. (2016). Gaya Kepemimpinan Transformasional dalam Hubungan Sistem Pengendalian Intern dan Kualitas Laporan Keuangan Pemerintah Daerah (Studi pada SKPD Provinsi Bali). E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 5(9). http://download.garuda.kemdikbud.go.id/article.php?article=1776298&val=984&title=gaya%20kepemimpinan%20transformasional%20dalam%20hubungan%20sistem%20pengendalian%20intern%20dan%20kualitas%20laporan%20keuangan%20pemerintah%20daerah%20studi%20pada%20skpd%20provinsi%20bali
Republik Indonesia. (2009). Undang-Undang Nomor 25 Tahun 2009 Tentang Pelayanan Publik. Lembar Negara RI Tahun 2009 No 112. https://jdihn.go.id/files/4/2009uu025.pdf
Ridwan, M., Mulyani, S. R., & Ali, H. (2020). Building Behavior and Performance Citizenship: Perceived Organizational Support and Competence (Case Study at SPMI Private University in West Sumatra). International Journal of Psychosocial Rehabilitation, 24(06), 2049–2064. http://repository.upiyptk.ac.id/id/eprint/3803
Rivera, J. P., & Ng, L. (2018). Exploring Transformational Leadership and Fellowship in a Cultural Context: The Case of the Philippines Cite this Paper. Asia-Pasific Social Science Review, 17(3), 136–141. https://www.ejournals.ph/article.php?id=11995
Sciarelli, M., Gheith, M. H., & Tani, M. (2020). The Relationship Between Soft and Hard Quality Management Practices, Innovation and Organizational Performance in Higher Education. TQM Journal, 32(6), 1349–1372. https://doi.org/10.1108/TQM-01-2020-0014
Shen, H., Lan, F., Xiong, H., Lv, J., & Jian, J. (2020). Does Top Management Team’s Academic Experience Promote Corporate Innovation? Evidence from China. Economic Modelling, 89, 464–475. https://doi.org/10.1016/j.econmod.2019.11.007
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: CV Alfabeta.
Tetteh, L. A., Kwarteng, A., Aveh, F. K., Dadzie, S. A., & Asante-Darko, D. (2022). The Impact of Internal Control Systems on Corporate Performance among Listed Firms in Ghana: The Moderating Role of Information Technology. Journal of African Business, 23(1), 104–125. https://doi.org/10.1080/15228916.2020.1826851
Tobing, P. L. (2007). Knowledge Management: Konsep, Arsitektur, dan Implementasi. Jakarta: Graha Ilmu.
Wahyudi, S. (2019). Teori Inovasi: Sebuah Tinjauan Pustaka Septian Wahyudi. Jurnal Valuta, 5(2), 93–101. https://journal.uir.ac.id/index.php/valuta/article/view/4613
Yanche, K. (2017). Pengaruh Motivasi Kerja, Kepemimpinan Transformasional, dan Kepuasan Kerja Terhadap Kinerja Karyawan PT Bank Mestika Dharma, Tbk. [Doctoral dissertation, Universitas Andalas]. http://scholar.unand.ac.id/id/eprint/23934
Published
2023-10-27
Section
Articles
