The Role of Organizational Commitment to Improving Public Accountability in Local Government

Abstract

Accountability to the government is necessary to realize good governance. The goal of this study is to investigate the factors that have an impact on public accountability in local governments. These factors include human resource competence, the quality of financial reporting, and the efficiency of internal control. Organizational commitment is used as a moderating variable. The population of this study is comprised of all 44 entities that are responsible for providing public services within the Pekanbaru Local Government. Respondents in this study were heads of organizations, heads of fields, and heads of sections. The total number of respondents who participated in this study was 145 respondents. Using the PLS Warp analysis, the results of human resource competency, financial report quality, and the effectiveness of the internal control system are obtained, affecting public accountability. Organizational commitment has also been shown to moderate the relationship. This research contributes to the importance of organizational commitment to realizing public accountability in local government.

Keywords:Public Accountability, Competency of Human Resources, Quality of Financial Reports, Effectiveness of Internal Control, Organizational Commitment

DOI: 10.7176/RJFA/14-14-02

Publication date:July 31^st 2023