Analysis of Factors Influencing the Effectiveness of the Internal Control System in the Southeast Aceh District Government

Abstract

The Government Internal Control System (SPIP) is a crucial instrument for achieving accountable, transparent, effective, and efficient governance. However, SPIP implementation still faces various obstacles that can reduce the effectiveness of internal control. The purpose of this study is toto test and analyze the influence of leadership support, internal audit quality, human resource competency and organizational culture on the effectiveness of the government's internal control system.The approach used in this study is an associative approach. The population in this study were all 33 regional apparatus organizations (OPD) in Southeast Aceh district. The sample in this study was taken by 3 people from each regional apparatus organization (OPD) consisting of the head of the department or secretary, the authorized budget user and the head of the program sub-section so that the total number of respondents was 99 people. The data collection technique in this study used documentation studies and questionnaires. The data analysis technique in this study used a quantitative approach using statistical analysis using the Autor Model Analysis test, Inner Model Analysis, and Hypothesis Testing. Data processing in this study used the PLS (Partial Least Square) software program. The results of this study prove that partiallyLeadership support, internal audit quality, human resource competency, and organizational culture significantly influence the effectiveness of the government's internal control system in Southeast Aceh Regency. This research is expected to be a consideration for the Southeast Aceh Regency Government in formulating policies to strengthen the implementation of SPIP and improve accountability and the quality of governance. Furthermore, the results of this study can serve as a reference for further research discussing the development of internal control systems in the public sector.