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The The role of the accountability apparatus in the mediation of competition and psychological capital on-budget performance manager: Case study village governance in Aceh Province
Corresponding Author(s) : Mukhlis
Proceedings Universitas Muhammadiyah Yogyakarta Undergraduate Conference,
Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Abstract
The capital affect apparatus responsibility and budget performance. In addition, the influence of the accountability apparatus on the budget performance manager, and the role of the accountability apparatus in mediating the influence of competence and psychological capital on the budget manager's performance. This study employs a design of explanatory research (hypothesis testing) with a causal method to explain the causal relationship (impact) between variables using hypothesis testing in order to meet its objectives. The proportionate stratified random sampling method was utilized in this investigation, with a total sample size of 350 respondents. Structural equation modeling is used in the analysis. The results obtained in this study are (1) competency (X1) effect on apparatus accountability (Z); (2) psychological capital (X2) does not affect apparatus accountability (Z); (3) competency (X1) affect the budget performance manager (Y); (4) psychological capital (X2) affect the budget performance manager(Y); (5) apparatus accountability (Z) affect the budget performance manager (Y); (6) the accountability apparatus is proven to be able to act as a mediating variable in the influence of competency on the budget performance management; and (7) apparatus accountability is not proven to act as a mediating variable in the influence of psychological capital on budget manager performance.
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- Adiputra, I Made Pradana, Sidharta Utama, and Hilda Rossieta. 2018. “Transparency of Local Government in Indonesia.” Asian Journal of Accounting Research. Emerald Publishing Limited.
- Adnan, Muhammad, Samia Zarrar, and Kamran Zaffar. 2021. “Employee Empowerment and Compensation as A Consequence on Employee Job Performance with the Moderating Role of Employee Accountability.” IRASD Journal of Management 3 (3): 218–232.
- Atmadja, Anantawikrama Tungga, Komang Adi Kurniawan Saputra, and M K Koswara. 2018. “The Influence of Village Conflict, Village Apparatus Ability, Village Facilitator Competency and Commitment of Local Government on the Success of Budget Management.” Academy of Accounting and Financial Studies Journal 22 (1). Jordan Whitney Enterprises, Inc: 1–11.
- Azlina, Nur, and Amir Hasan. 2017. “The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau).” International Journal of Economic Research.
- Bendickson, Josh, Jeff Muldoon, Eric Liguori, and Phillip E Davis. 2016. “Agency Theory: The Times, They Are a-Changin’.” Management Decision. Emerald Group Publishing Limited.
- Bonazzi, Livia, and Sardar M N Islam. 2007. “Agency Theory and Corporate Governance: A Study of the Effectiveness of Board in Their Monitoring of the CEO.” Journal of Modelling in Management. Emerald Group Publishing Limited.
- Budiasni, Ni Wayan Novi, and Ni Made Sri Ayuni. 2020. “Transparency and Accountability Based on The Concept of ‘Pada Gelahang’ Enhancing Village Financial Management.” International Journal of Social Science and Business 4 (3): 501–508.
- Dassen, Nicolás, and Juan Cruz Vieyra. 2012. “Open Government and Targeted Transparency.” Trends and Challenges for Latin America and the Caribbean, Washington, DC, Banco Interamericano de Desarrollo 1.
- Daswati, Daswati, Hillman Wirawan, Syahruddin Hattab, Rudi Salam, and Ahmad Syarief Iskandar. 2022. “The Effect of Psychological Capital on Performance through the Role of Career Engagement: Evidence from Indonesian Public Organizations.” Cogent Social Sciences 8 (1). Taylor & Francis: 2012971.
- de Araujo, Joaquim Filipe Ferraz Esteves, and Francisca Tejedo-Romero. 2016. “Local Government Transparency Index: Determinants of Municipalities’ Rankings.” International Journal of Public Sector Management. Emerald Group Publishing Limited.
- Dubnick, Melvin J, and H George Frederickson. 2014. Accountable Governance: Problems and Promises. Routledge.
- Fikri, Haidar, Didik Gunawan Suharto, and Rino Ardhian Nugroho. 2018. “The Utilization of Electronic Government in Realizing Transparency and Accountability of Village Government: Synergy of Implementation of Electronic Village Budgeting and Electronic Monitoring System by Banyuwangi Government.” International Journal of Multicultural and Multireligious Understanding 5 (4): 453–469.
- Furqan, Andi Chairil, Ratna Wardhani, Dwi Martani, and Dyah Setyaningrum. 2021. “Financial Reporting, Public Services and Local Executives’ Re-Electability in Indonesia.” Cogent Business & Management 8 (1). Taylor & Francis: 1939229.
- Hadisantoso, Erwin, I Made Sudarma, and Yohanis Rura. 2017. “The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors.” Scientific Research Journal (SCIRJ) 1: 1–14.
- Han, Yousueng, and James L Perry. 2020. “Employee Accountability: Development of a Multidimensional Scale.” International Public Management Journal 23 (2). Taylor & Francis: 224–251.
- Hanum, Nikmah, Jono Mintarto Munandar, and Joko Purwono. 2020. “The Influence Of Competence And Knowledge Management On Performance.” Jurnal Aplikasi Manajemen 18 (2): 252–260.
- Hodges, Timothy D. 2010. An Experimental Study of the Impact of Psychological Capital on Performance, Engagement, and the Contagion Effect. The University of Nebraska-Lincoln.
- Hong, Sounman. 2017. “What Are the Areas of Competence for Central and Local Governments? Accountability Mechanisms in Multi-Level Governance.” Journal of Public Administration Research and Theory 27 (1). Oxford University Press US: 120–134.
- Hutama, Rifqi Subhanullah, and Ivan Yudianto. 2019. “The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance.” Journal of Accounting Auditing and Business 2 (2): 58–76.
- Jensen, Michael C, and William H Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3 (4). Elsevier: 305–360.
- Jyoti, Jeevan, and Sonia Bhau. 2015. “Impact of Transformational Leadership on Job Performance: Mediating Role of Leader–Member Exchange and Relational Identification.” Sage Open 5 (4). SAGE Publications Sage CA: Los Angeles, CA: 2158244015612518.
- Kalontong, Elia, Aprilia Anggraeni, and Harin Tiawon. 2019. “Analysis Of Village Fund Management On Regional Development.” JEJAK: Jurnal Ekonomi Dan Kebijakan 12 (2): 498–519.
- Khodadadei, Neda, Behrooz Rezaei, and Shayesteh Salehi. 2016. “Investigating the Relationship of Organizational Commitment and Clinical Competence (Case Study: Nurses Working in Montazeri Hospital, City of Najafabad, Iran, 2015).” Health Sciences 5 (5): 308–316.
- Kurniawan, Zuki. 2017. “Influence Of Competence, Cultural Organization, and Job Satisfaction of Career Development and Implications on the Performance of Employees (Survey on State-Owned Enterprises (Soes) in the Region of Cirebon).” International Journal of Scientific & Technology Research 6 (12).
- Luthans, Fred, Bruce J Avolio, James B Avey, and Steven M Norman. 2007. “Positive Psychological Capital: Measurement and Relationship with Performance and Satisfaction.” Personnel Psychology 60 (3). Wiley Online Library: 541–572.
- Luthans, Fred, Carolyn M Youssef, and Bruce J Avolio. 2007. Psychological Capital: Developing the Human Competitive Edge. Vol. 198. Oxford university press Oxford.
- Maggetti, Martino, and Yannis Papadopoulos. 2018. “The Principal–Agent Framework and Independent Regulatory Agencies.” Political Studies Review 16 (3). SAGE Publications Sage UK: London, England: 172–183.
- Mangkunegara, Anwar Prabu, and Abdul Waris. 2015. “Effect of Training, Competence and Discipline on Employee Performance in Company (Case Study in PT. Asuransi Bangun Askrida).” Procedia-Social and Behavioral Sciences 211. Elsevier: 1240–1251.
- Neuman, William Lawrence, and Karen Robson. 2014. Basics of Social Research. Pearson Canada Toronto.
- Ngo, Hang-yue, Chun-Yan Jiang, and Raymond Loi. 2014. “Linking HRM Competency to Firm Performance: An Empirical Investigation of Chinese Firms.” Personnel Review. Emerald Group Publishing Limited.
- NGO, Trung Thanh. 2021. “Impact of Psychological Capital on Job Performance and Job Satisfaction: A Case Study in Vietnam.” The Journal of Asian Finance, Economics and Business 8 (5). Korea Distribution Science Association: 495–503.
- Nofianti, Leny, and Novie Susanti Suseno. 2014. “Factors Affecting Implementation of Good Government Governance (GGG) and Their Implications towards Performance Accountability.” Procedia-Social and Behavioral Sciences 164. Elsevier: 98–105.
- Nurdiono, Nurdiono, and Rindu Rika Gamayuni. 2018. “The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government.” European Research Studies Journal 21 (4). ERSJ: 426–434.
- Oliveira, Clara Brando de, and Joaquim Rubens Fontes. 2017. “Agency Problems in the Public Sector: The Role of Mediators between Central Administration of City Hall and Executive Bodies.” Revista de Administração Pública 51. SciELO Brasil: 596–615.
- Otoo, Frank Nana Kweku. 2019. “Human Resource Management (HRM) Practices and Organizational Performance: The Mediating Role of Employee Competencies.” Employee Relations: The International Journal. Emerald Publishing Limited.
- Purba, H, E Kurniawati, and T H Jamain. 2020. “Analysis of Factors Affecting The Accountability of Village Fund Allocation Management (Case Study at the Village Office in Pangandaran District Pangandaran Regency).” International Journal of Economics and Management Studies 7 (3): 179–188.
- Putri, Predita Arie Ayu, and Soni Agus Irwandi. 2017. “The Determinants of Accounting Fraud Tendency.” The Indonesian Accounting Review 6 (1): 99–108.
- Raman, Ponniah, Murali Sambasivan, and Naresh Kumar. 2016. “Counterproductive Work Behavior among Frontline Government Employees: Role of Personality, Emotional Intelligence, Affectivity, Emotional Labor, and Emotional Exhaustion.” Revista de Psicología Del Trabajo y de Las Organizaciones 32 (1). Elsevier: 25–37.
- Ramos-Villagrasa, Pedro J, Juan R Barrada, Elena Fernández-del-Río, and Linda Koopmans. 2019. Assessing Job Performance Using Brief Self-Report Scales: The Case of the Individual Work Performance Questionnaire.
- Smith, Elizabeth A. 2005. “Communities of Competence: New Resources in the Workplace.” Journal of Workplace Learning. Emerald Group Publishing Limited.
- Soleh, Chabib, and Heru Rohmansjah. 2015. “Pengelolaan Keuangan Desa, Edisi Revisi.” Fokusmedia.
- Sujiati, Sujiati, M Syamsul Ma’arif, and Mukhamad Najib. 2017. “The Effect of Motivation and Competence on Employee Performance in Satellite Technology Center-National Institute Aeronautics and Space.” Jurnal Aplikasi Manajemen 15 (2): 229–237.
- Tho, Nguyen Dinh, Nguyen Dong Phong, and Tran Ha Minh Quan. 2014. “Marketers’ Psychological Capital and Performance: The Mediating Role of Quality of Work Life, Job Effort and Job Attractiveness.” Asia-Pacific Journal of Business Administration. Emerald Group Publishing Limited.
- Tüzün, Ipek Kalemci, Fatih Çetin, and H Nejat Basim. 2018. “Improving Job Performance through Identification and Psychological Capital.” International Journal of Productivity and Performance Management. Emerald Publishing Limited.
- Wicaksana, Fandi Galang, R Agus Trihatmoko, Djoko Suhardjanto, and Henny Murtini. 2019. “The Regulation on Village Governance in Indonesia: Efficient Contracting in Agency Theory.” Journal of Public Administration and Governance 9 (2). Macrothink Institute: 110–137.
References
Adiputra, I Made Pradana, Sidharta Utama, and Hilda Rossieta. 2018. “Transparency of Local Government in Indonesia.” Asian Journal of Accounting Research. Emerald Publishing Limited.
Adnan, Muhammad, Samia Zarrar, and Kamran Zaffar. 2021. “Employee Empowerment and Compensation as A Consequence on Employee Job Performance with the Moderating Role of Employee Accountability.” IRASD Journal of Management 3 (3): 218–232.
Atmadja, Anantawikrama Tungga, Komang Adi Kurniawan Saputra, and M K Koswara. 2018. “The Influence of Village Conflict, Village Apparatus Ability, Village Facilitator Competency and Commitment of Local Government on the Success of Budget Management.” Academy of Accounting and Financial Studies Journal 22 (1). Jordan Whitney Enterprises, Inc: 1–11.
Azlina, Nur, and Amir Hasan. 2017. “The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau).” International Journal of Economic Research.
Bendickson, Josh, Jeff Muldoon, Eric Liguori, and Phillip E Davis. 2016. “Agency Theory: The Times, They Are a-Changin’.” Management Decision. Emerald Group Publishing Limited.
Bonazzi, Livia, and Sardar M N Islam. 2007. “Agency Theory and Corporate Governance: A Study of the Effectiveness of Board in Their Monitoring of the CEO.” Journal of Modelling in Management. Emerald Group Publishing Limited.
Budiasni, Ni Wayan Novi, and Ni Made Sri Ayuni. 2020. “Transparency and Accountability Based on The Concept of ‘Pada Gelahang’ Enhancing Village Financial Management.” International Journal of Social Science and Business 4 (3): 501–508.
Dassen, Nicolás, and Juan Cruz Vieyra. 2012. “Open Government and Targeted Transparency.” Trends and Challenges for Latin America and the Caribbean, Washington, DC, Banco Interamericano de Desarrollo 1.
Daswati, Daswati, Hillman Wirawan, Syahruddin Hattab, Rudi Salam, and Ahmad Syarief Iskandar. 2022. “The Effect of Psychological Capital on Performance through the Role of Career Engagement: Evidence from Indonesian Public Organizations.” Cogent Social Sciences 8 (1). Taylor & Francis: 2012971.
de Araujo, Joaquim Filipe Ferraz Esteves, and Francisca Tejedo-Romero. 2016. “Local Government Transparency Index: Determinants of Municipalities’ Rankings.” International Journal of Public Sector Management. Emerald Group Publishing Limited.
Dubnick, Melvin J, and H George Frederickson. 2014. Accountable Governance: Problems and Promises. Routledge.
Fikri, Haidar, Didik Gunawan Suharto, and Rino Ardhian Nugroho. 2018. “The Utilization of Electronic Government in Realizing Transparency and Accountability of Village Government: Synergy of Implementation of Electronic Village Budgeting and Electronic Monitoring System by Banyuwangi Government.” International Journal of Multicultural and Multireligious Understanding 5 (4): 453–469.
Furqan, Andi Chairil, Ratna Wardhani, Dwi Martani, and Dyah Setyaningrum. 2021. “Financial Reporting, Public Services and Local Executives’ Re-Electability in Indonesia.” Cogent Business & Management 8 (1). Taylor & Francis: 1939229.
Hadisantoso, Erwin, I Made Sudarma, and Yohanis Rura. 2017. “The Influence of Professionalism and Competence of Auditors towards the Performance of Auditors.” Scientific Research Journal (SCIRJ) 1: 1–14.
Han, Yousueng, and James L Perry. 2020. “Employee Accountability: Development of a Multidimensional Scale.” International Public Management Journal 23 (2). Taylor & Francis: 224–251.
Hanum, Nikmah, Jono Mintarto Munandar, and Joko Purwono. 2020. “The Influence Of Competence And Knowledge Management On Performance.” Jurnal Aplikasi Manajemen 18 (2): 252–260.
Hodges, Timothy D. 2010. An Experimental Study of the Impact of Psychological Capital on Performance, Engagement, and the Contagion Effect. The University of Nebraska-Lincoln.
Hong, Sounman. 2017. “What Are the Areas of Competence for Central and Local Governments? Accountability Mechanisms in Multi-Level Governance.” Journal of Public Administration Research and Theory 27 (1). Oxford University Press US: 120–134.
Hutama, Rifqi Subhanullah, and Ivan Yudianto. 2019. “The Influence of Budget Participation, Budget Goals Clarity and Internal Control Systems Implementation on Local Government Performance.” Journal of Accounting Auditing and Business 2 (2): 58–76.
Jensen, Michael C, and William H Meckling. 1976. “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3 (4). Elsevier: 305–360.
Jyoti, Jeevan, and Sonia Bhau. 2015. “Impact of Transformational Leadership on Job Performance: Mediating Role of Leader–Member Exchange and Relational Identification.” Sage Open 5 (4). SAGE Publications Sage CA: Los Angeles, CA: 2158244015612518.
Kalontong, Elia, Aprilia Anggraeni, and Harin Tiawon. 2019. “Analysis Of Village Fund Management On Regional Development.” JEJAK: Jurnal Ekonomi Dan Kebijakan 12 (2): 498–519.
Khodadadei, Neda, Behrooz Rezaei, and Shayesteh Salehi. 2016. “Investigating the Relationship of Organizational Commitment and Clinical Competence (Case Study: Nurses Working in Montazeri Hospital, City of Najafabad, Iran, 2015).” Health Sciences 5 (5): 308–316.
Kurniawan, Zuki. 2017. “Influence Of Competence, Cultural Organization, and Job Satisfaction of Career Development and Implications on the Performance of Employees (Survey on State-Owned Enterprises (Soes) in the Region of Cirebon).” International Journal of Scientific & Technology Research 6 (12).
Luthans, Fred, Bruce J Avolio, James B Avey, and Steven M Norman. 2007. “Positive Psychological Capital: Measurement and Relationship with Performance and Satisfaction.” Personnel Psychology 60 (3). Wiley Online Library: 541–572.
Luthans, Fred, Carolyn M Youssef, and Bruce J Avolio. 2007. Psychological Capital: Developing the Human Competitive Edge. Vol. 198. Oxford university press Oxford.
Maggetti, Martino, and Yannis Papadopoulos. 2018. “The Principal–Agent Framework and Independent Regulatory Agencies.” Political Studies Review 16 (3). SAGE Publications Sage UK: London, England: 172–183.
Mangkunegara, Anwar Prabu, and Abdul Waris. 2015. “Effect of Training, Competence and Discipline on Employee Performance in Company (Case Study in PT. Asuransi Bangun Askrida).” Procedia-Social and Behavioral Sciences 211. Elsevier: 1240–1251.
Neuman, William Lawrence, and Karen Robson. 2014. Basics of Social Research. Pearson Canada Toronto.
Ngo, Hang-yue, Chun-Yan Jiang, and Raymond Loi. 2014. “Linking HRM Competency to Firm Performance: An Empirical Investigation of Chinese Firms.” Personnel Review. Emerald Group Publishing Limited.
NGO, Trung Thanh. 2021. “Impact of Psychological Capital on Job Performance and Job Satisfaction: A Case Study in Vietnam.” The Journal of Asian Finance, Economics and Business 8 (5). Korea Distribution Science Association: 495–503.
Nofianti, Leny, and Novie Susanti Suseno. 2014. “Factors Affecting Implementation of Good Government Governance (GGG) and Their Implications towards Performance Accountability.” Procedia-Social and Behavioral Sciences 164. Elsevier: 98–105.
Nurdiono, Nurdiono, and Rindu Rika Gamayuni. 2018. “The Effect of Internal Auditor Competency on Internal Audit Quality and Its Implication on the Accountability of Local Government.” European Research Studies Journal 21 (4). ERSJ: 426–434.
Oliveira, Clara Brando de, and Joaquim Rubens Fontes. 2017. “Agency Problems in the Public Sector: The Role of Mediators between Central Administration of City Hall and Executive Bodies.” Revista de Administração Pública 51. SciELO Brasil: 596–615.
Otoo, Frank Nana Kweku. 2019. “Human Resource Management (HRM) Practices and Organizational Performance: The Mediating Role of Employee Competencies.” Employee Relations: The International Journal. Emerald Publishing Limited.
Purba, H, E Kurniawati, and T H Jamain. 2020. “Analysis of Factors Affecting The Accountability of Village Fund Allocation Management (Case Study at the Village Office in Pangandaran District Pangandaran Regency).” International Journal of Economics and Management Studies 7 (3): 179–188.
Putri, Predita Arie Ayu, and Soni Agus Irwandi. 2017. “The Determinants of Accounting Fraud Tendency.” The Indonesian Accounting Review 6 (1): 99–108.
Raman, Ponniah, Murali Sambasivan, and Naresh Kumar. 2016. “Counterproductive Work Behavior among Frontline Government Employees: Role of Personality, Emotional Intelligence, Affectivity, Emotional Labor, and Emotional Exhaustion.” Revista de Psicología Del Trabajo y de Las Organizaciones 32 (1). Elsevier: 25–37.
Ramos-Villagrasa, Pedro J, Juan R Barrada, Elena Fernández-del-Río, and Linda Koopmans. 2019. Assessing Job Performance Using Brief Self-Report Scales: The Case of the Individual Work Performance Questionnaire.
Smith, Elizabeth A. 2005. “Communities of Competence: New Resources in the Workplace.” Journal of Workplace Learning. Emerald Group Publishing Limited.
Soleh, Chabib, and Heru Rohmansjah. 2015. “Pengelolaan Keuangan Desa, Edisi Revisi.” Fokusmedia.
Sujiati, Sujiati, M Syamsul Ma’arif, and Mukhamad Najib. 2017. “The Effect of Motivation and Competence on Employee Performance in Satellite Technology Center-National Institute Aeronautics and Space.” Jurnal Aplikasi Manajemen 15 (2): 229–237.
Tho, Nguyen Dinh, Nguyen Dong Phong, and Tran Ha Minh Quan. 2014. “Marketers’ Psychological Capital and Performance: The Mediating Role of Quality of Work Life, Job Effort and Job Attractiveness.” Asia-Pacific Journal of Business Administration. Emerald Group Publishing Limited.
Tüzün, Ipek Kalemci, Fatih Çetin, and H Nejat Basim. 2018. “Improving Job Performance through Identification and Psychological Capital.” International Journal of Productivity and Performance Management. Emerald Publishing Limited.
Wicaksana, Fandi Galang, R Agus Trihatmoko, Djoko Suhardjanto, and Henny Murtini. 2019. “The Regulation on Village Governance in Indonesia: Efficient Contracting in Agency Theory.” Journal of Public Administration and Governance 9 (2). Macrothink Institute: 110–137.