The role of good governance mediation in the relationship of management efficiency and accountability

Document Type : Original Article

Authors

Riau University, Indonesia

Abstract

This study examined the effect of good governance in mediating the relationship between system integrity, internal control system, and leadership on government accountability. The research plan will be carried out at the Riau Provincial Government and the West Sumatra Provincial Government with data collection techniques using questionnaires. Several criteria determine the determination of the sample. The data used are primary data obtained from questionnaires filled out by respondents. Data analysis will be carried out with quantitative data analysis. While the data is processed using Partial Least Square (PLS). The data analysis method in this study uses a structural equation model (SEM). The research data analysis will be carried out in descriptive statistical analysis, statistical analysis, model measurement (outer model), Partial Least Square (PLS) structural equation analysis, and hypothesis testing. The results of this study indicate that the integrity system can improve performance accountability in an organization. Meanwhile, the competence of the apparatus, budgetary participation, and the use of IT cannot affect performance accountability. This study also found that good governance cannot be a reinforcing factor in linking the independent variable to the dependent variable.

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