Leadership Commitment and Internal Control Effectiveness in Financial Reporting: The Mediating Role of the Government Internal Control System in Indonesia's Defense Institutions

Dody Hananto; Andriansyah

doi:10.61255/vokatek.v4i2.1747

Authors

Dody Hananto Universitas Prof. Dr. Moestopo (Beragama), Indonesia
Andriansyah Universitas Prof. Dr. Moestopo (Beragama), Indonesia

DOI:

https://doi.org/10.61255/vokatek.v4i2.1747

Keywords:

Accountability, Defense Governance, Financial Reporting Quality, Leadership Commitment, Partial Least Squares Structural Equation Modeling (PLS-SEM), Sistem Pengendalian Intern Pemerintah (SPIP)

Abstract

Increasing demands for transparency and accountability in public financial management have heightened the importance of effective internal control systems, particularly within defense institutions that operate under complex bureaucratic and military command structures. This study aimed to examine the direct effect of leadership commitment on financial reporting quality, investigate the mediating role of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah—SPIP), and compare its implementation within the Indonesian Ministry of Defense and the Indonesian National Armed Forces. An explanatory sequential mixed-methods design was employed by integrating quantitative and qualitative approaches. Quantitative data were collected from 120 financial management personnel through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The qualitative phase involved semi-structured interviews with eight key informants to explain the quantitative findings and explore institutional differences in SPIP implementation. The results revealed that leadership commitment had a positive and significant effect on both SPIP implementation (β = 0.645, p < .001) and financial reporting quality (β = 0.412, p = .002). SPIP also had a significant positive effect on financial reporting quality (β = 0.528, p < .001) and partially mediated the relationship between leadership commitment and financial reporting quality. Qualitative findings further demonstrated that the Ministry of Defense primarily adopted a rule-based administrative approach, whereas the Indonesian National Armed Forces emphasized command-based implementation. These findings suggest that strengthening financial accountability in the defense sector requires an adaptive internal control model that integrates administrative compliance with hierarchical command practices.

Abstract views: 0 ,

PDF downloads: 2

Downloads

Download data is not yet available.

References

Abdul, R. (2022). Tata kelola sektor publik di era digital. Pustaka Akademik.

Anggraini, D. (2023). Peran sistem informasi akuntansi terhadap keandalan pelaporan. Jurnal Sistem Informasi Akuntansi, 7(1), 40–56.

Bastian, I. (2020). Akuntansi sektor publik: Suatu pengantar (4th ed.). Erlangga.

Biehl, H., Bleibtreu, C., & Stefani, U. (2024). The real effects of financial reporting: Evidence and suggestions for future research. Journal of Accounting Literature, 46(1), 1–41. https://doi.org/10.1108/JAL-05-2023-0076

Cahyono, D., & Haryanto, S. (2023). Pengaruh gaya kepemimpinan terhadap implementasi pengendalian internal. Jurnal Akuntansi dan Keuangan Publik, 15(2), 112–128.

Chandrarin, G. (2020). Metode riset akuntansi: Pendekatan kuantitatif. Salemba Empat.

Darmawan, A. (2021). Evaluasi kebijakan SPIP pada kementerian lembaga. Jurnal Kebijakan Publik, 8(1), 45–60.

Daryanto, A. (2022). Kepemimpinan transformatif di sektor publik. Jurnal Kepemimpinan Strategis, 11(3), 200–215.

Effendi, M. (2020). Good corporate governance dan implikasinya pada kinerja organisasi. Jurnal Manajemen Sektor Publik, 12(3), 210–225.

Ernawati, T. (2023). Pengelolaan anggaran pertahanan berbasis kinerja. Jurnal Anggaran Negara, 8(1), 60–78.

Fahmi, I. (2022). Analisis kinerja keuangan pemerintah daerah. Jurnal Ekonomi dan Bisnis, 19(4), 450–465.

Hair Jr, J. F., Sarstedt, M., Hopkins, L., & Kuppelwieser, V. G. (2014). Partial least squares structural equation modeling (PLS-SEM). European business review, 26(2), 106.

Hananto, D., & Andriansyah. (2024). Peran mediasi pengendalian internal dalam tata kelola pemerintahan. Jurnal Ilmu Administrasi Negara, 17(1), 34–50.

Irawan, B. (2023). Akuntabilitas pelaporan keuangan di institusi pertahanan. Jurnal Pertahanan & Keamanan Negara, 5(2), 88–105.

Junaidi, A. (2021). Defense governance: A framework for Indonesia. Indonesian Defense Journal, 9(1), 12–29.

Kewo, C. L., & Afiah, N. N. (2023). Internal control implementation and quality of higher education institutions. Asian Journal of Accounting Research, 8(4), 425–438. https://doi.org/10.1108/AJAR-02-2022-0043

Kusuma, H., & Putra, R. (2022). Analisis komparatif budaya birokrasi dan komando dalam pelayanan publik. Jurnal Sosiologi Pemerintahan, 14(2), 150–165.

Lestari, S. P. (2023). Kualitas laporan keuangan kementerian: Faktor penentu dan dampaknya. Jurnal Akuntansi Pemerintahan, 11(1), 77–92.

Mahmudi. (2020). Manajemen kinerja sektor publik. UPP STIM YKPN.

Nugroho, R. (2021). Public policy: Teori, manajemen, dinamika, analisis, konvergensi, dan kimia kebijakan. Elex Media Komputindo.

Oktaviani, R. (2022). Pengaruh tone at the top terhadap efektivitas SPIP. Jurnal Pengawasan Keuangan dan Pembangunan, 6(2), 101–118.

Pratama, A. (2023). Kajian empiris implementasi PP 60 Tahun 2008 tentang SPIP. Jurnal Hukum Administrasi Negara, 13(4), 312–330.

Qomaruddin, M. (2020). Dualisme struktur dalam birokrasi pemerintahan di Indonesia. Jurnal Ilmu Politik dan Pemerintahan, 8(1), 44–59.

Rahayu, S. (2022). Determinasi kualitas informasi akuntansi pada entitas pemerintah. Jurnal Riset Akuntansi, 16(2), 221–238.

Silitonga, P., & Siregar, M. (2022). Penerapan defense governance dalam pengelolaan anggaran sektor pertahanan. Administratio: Jurnal Ilmiah Administrasi Publik dan Pembangunan, 13(2), 112–128.

Tangkilisan, H. N. S. (2020). Manajemen publik baru. Grasindo.

Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations. Journal of Accounting and Public Policy, 40(1), Article 106801. https://doi.org/10.1016/j.jaccpubpol.2020.106801

Utami, W. (2021). Reformasi tata kelola keuangan negara. Jurnal Ekonomi Pembangunan, 19(3), 180–195.

Vidyasari, R. (2023). Asimetri informasi dalam pengelolaan anggaran militer. Jurnal Akuntansi dan Pertahanan, 4(1), 22–38.

Wibowo, A. (2020). Manajemen perubahan dalam organisasi sektor publik. Rajawali Pers.

Yamen, A., Al Qudah, A., Badawi, A., & Bani-Mustafa, A. (2023). The impact of public governance perception on the quality of financial reporting. Economic Research-Ekonomska Istraživanja, 36(3), Article 2223264. https://doi.org/10.1080/1331677X.2023.2223264

Yusuf, M. (2022). Evaluasi pengendalian intern atas pelaporan keuangan (PIPK) di era digital. Jurnal Akuntansi Keuangan, 14(1), 55–72.

Zaelani, A. (2024). Pengaruh kompetensi SDM dan komitmen organisasi terhadap kualitas laporan keuangan. Jurnal Akuntansi Terapan, 10(2), 134–150.