TESTING THE MEDIATION ROLE OF PUBLIC SERVICE QUALITY IN THE RELATIONSHIP BETWEEN INTERNAL CONTROL IMPLEMENTATION AND GOOD GOVERNMENT GOVERNANCE OF THE REGIONAL GOVERNMENT OF NORTH SUMATRA USING SEM-PLS

Dito Aditia Darma Nasution, Erlina Erlina, Iskandar Muda, Idhar Yahya




Abstract

The North Sumatra Regional Government has a significant responsibility in organizing effective and accountable governance for the welfare of its people. The implementation of internal control (ICI) is crucial in achieving this goal. Effective internal control can help optimize resource management and prevent fraud and abuse of power. This study examines the mediating role of public service quality (PSQ) in the relationship between internal control implementation and good governance (GGG) in PDSU. The analysis using the SEM-PLS model shows that internal control implementation has a significant direct influence on public service quality. However, the direct influence of public service quality on good governance is not statistically significant. The implication of these findings is the importance of enhancing internal control implementation to improve public service quality, even though the direct influence of public service quality on good governance is not statistically supported in this study.

Full Text:

PDF

References

Afiah, N. N., & Azwari, P. C. (2015). The effect of the implementation of government internal control system (GICS) on the quality of financial reporting of the local government and its impact on the principles of good governance: A research in district, city, and provincial government in South Sumatera. Procedia-Social and Behavioral Sciences, 211, 811–818.

Arbaa, O., & Varon, E. (2018). The role of active management and asset allocation policy on government and corporate bond fund returns. Borsa Istanbul Review, 18(3), 167–175.

Assoum, F., & Alinsato, A. S. (2023). Only under good governance does public debt improve national income: Evidence from dynamic panel threshold model for Sub-Saharan African countries. Journal of Government and Economics, 10, 100078.

Basloom, R. S., Mohamad, M. H. S., & Auzair, S. M. (2022). Applicability of public sector reform initiatives of the Yemeni government from the integrated TOE-DOI framework. International Journal of Innovation Studies, 6(4), 286–302.

Chung, C.-S., Choi, H., & Cho, Y. (2022). Analysis of digital governance transition in South Korea: Focusing on the leadership of the president for government Innovation. Journal of Open Innovation: Technology, Market, and Complexity, 8(1), 2.

Cordery, C. J., Goncharenko, G., Polzer, T., McConville, D., & Belal, A. (2023). NGOs’ performance, governance, and accountability in the era of digital transformation. The British Accounting Review, 101239.

Díaz, I., & Cano, E. (2022). Quantitative Oddy Test by The Incorporation of The Methodology of The ISO 11844 Standard: A Proof of Concept. Journal of Cultural Heritage, 57, 97–106. https://doi.org/10.1016/j.culher.2022.08.001

Eshun, F., & Denton, F. (2022). Institutional roles in enhancing assets adaptation of urban poor. Urban Governance, 2(1), 200–211.

Giglio, J. M., Friar, J. H., & Crittenden, W. F. (2018). Integrating lifecycle asset management in the public sector. Business Horizons, 61(4), 511–519.

Habu, A. A., & Henderson, T. (2023). Data subject rights as a research methodology: A systematic literature review. Journal of Responsible Technology, 100070.

Liu, D., & Qi, X. (2022). Smart governance: The era requirements and realization path of the modernization of the basic government governance ability. Procedia Computer Science, 199, 674–680.

Mahaarcha, D., & Sirisunhirun, S. (2023). Social capital and farmers’ participation in multi-level irrigation governance in Thailand. Heliyon, 9(8).

McDermott, R. (2023). On The Scientific Study of Small Samples: Challenges Confronting Quantitative and Qualitative Methodologies. Leadership Quarterly, 34(3), 101675. https://doi.org/10.1016/j.leaqua.2023.101675

Salo, M., Hiedanpää, J., Orihuela, J. C., Pinto, C. A. L., & Vetter, J. L. (2023). Governmentality in evidence? Evolving rationalities of forest governance in Peru. Land Use Policy, 129, 106622.

Sukmadilaga, C., Pratama, A., & Mulyani, S. (2015). Good Governance Implementation in Public Sector: Exploratory Analysis of Government Financial Statements Disclosures Across ASEAN Countries. Procedia - Social and Behavioral Sciences, 211(September), 513–518. https://doi.org/10.1016/j.sbspro.2015.11.068

Tan, E., Mahula, S., & Crompvoets, J. (2022). Blockchain governance in the public sector: A conceptual framework for public management. Government Information Quarterly, 39(1), 101625.

Tangney, P., Star, C., Sutton, Z., & Clarke, B. (2023). Navigating collaborative governance: Network ignorance and the performative planning of South Australia’s emergency management. International Journal of Disaster Risk Reduction, 96, 103983.

van der Jagt, A. P. N., Buijs, A., Dobbs, C., van Lierop, M., Pauleit, S., Randrup, T. B., Skiba, A., & Wild, T. (2023). With the process comes the progress: A systematic review to support governance assessment of urban nature-based solutions. Urban Forestry & Urban Greening, 128067.

Zhang, J., & Mora, L. (2023). Nothing but symbolic: Chinese new authoritarianism, smart government, and the challenge of multi-level governance. Government Information Quarterly, 40(4), 101880.

Zhang, M., Tang, Y., Liu, L., Jin, J., & Zhou, D. (2023). Is asset securitization an effective means of financing China’s renewable energy enterprises? A systematic overview. Energy Reports, 9, 859–872.

Zou, Q., Mao, Z., Yan, R., Liu, S., & Duan, Z. (2023). Vision and reality of e-government for governance improvement: Evidence from global cross-country panel data. Technological Forecasting and Social Change, 194, 122667.




Refbacks

  • There are currently no refbacks.


Copyright (c) 2024 PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY