Pengaruh SAP dan PI Terhadap Akip dengan Tingkat Religiusitas sebagai Variabel Moderasi
DOI:
https://doi.org/10.69714/mwj8vb63Keywords:
Government Accounting Standards, Internal Control, Religiosity, Government Performance AccountabilityAbstract
This study examines the effect of Government Accounting Standards and Internal Control on the Performance Accountability of Government Institutions, with religiosity as a moderating variable in the Regional Government of West Aceh Regency. This quantitative study employed an associative approach. The population comprised 30 Regional Government Work Units (SKPK), with 60 respondents selected through purposive sampling, consisting of financial management personnel and structural officials. Data were collected using questionnaires and analyzed through multiple linear regression and Moderated Regression Analysis (MRA). The results show that Government Accounting Standards and Internal Control have a positive and significant effect on the Performance Accountability of Government Institutions, both partially and simultaneously. Religiosity also significantly moderates the relationship between Government Accounting Standards and performance accountability, as well as between Internal Control and performance accountability. These findings indicate that stronger implementation of Government Accounting Standards and Internal Control, supported by higher religiosity among government officials, enhances the performance accountability of government institutions.
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