The Factors Affecting of Good Government Governance

Implementation in Pali

Maria, Rosy Armaini, Nurhasanah and Yevi Dwitayanti

Accounting Department, State Polytechnic of Sriwijaya, Indonesia

Keywords: Organizational Culture, Internal Supervisory Apparatus of Government, Good Government Governance.

Abstract: This study aimed to analyze the application factors of Good Government Governance (GGG) which were

consisted of organizational culture, competency of regional government apparatus and the role of internal

supervisory apparatus of government in Pali regency, both simultaneously and partially. The research method

used in this study was explanatory research with 35 government units. Analysis unit of government unit was

divided into head of department, secretary of department, financial department and inspectorate auditor. Data

analyzed was performed by using multiple regression. The result of study showed that organizational culture,

competency of regional government apparatus and the role of internal supervisory apparatus of government

simultaneously gave 74.9% effect on the application on GGG. Partially, the role of internal supervisory

apparatus of government gave 31.4% positive and significant effect on the application of GGG. The role of

internal supervisory apparatus of government on the implementation of GGG gave bigger contribution

compared to the other two factors in this study.

1 INTRODUCTION

Regional government as the organizer of regional

autonomy is supposed to apply the principal of good

governance. One of the reason why the application of

good governance in Indonesia is less successful is

because lack of government attention on

organizational culture (Sari, 2012). Organizational

culture may shape the action of leader in taking

decision, including the option of control system.

Organizational culture influences the behaviour of

employee on the effectiveness of accounting practice,

such as the integration of financial information,

reporting formation, dissemination of financial

reports, and a trustable accounting information

(Hanpuwadal & Phapruke, 2010). The condition

faced by regional government, such as limited

amount of government apparatus with educational

background of accountancy, makes the apparatus not

really care or not understand about the existing

problem.

Organizational culture and competent regional

government apparatus need internal supervision to

prevent the practice of corruption, collution, and

nepotism. This supervision is important in order to

actualizing GGG.

This study was conducted on the Pali district

government as a new expansion area in South

Sumatera (Indonesia), with the consideration that

new autonomous regions need to get more attention

to actualize good governance. This is due to the

limited resources available compared to areas that

have long undergone government autonomy.

The existence of Pali regency government

apparatus, indicates the need to increase apparatus

competency. This is seen from the number of

permanent employees (1,462 people) only 14 people

have accounting education (BPKAD, Pali regency:

2017). Seen from the role of internal supervisory

apparatus of government, internal supervisory

apparatus of government capability on representative

working area of finance and development supervisory

agency in South Sumatera province, Indonesia in

2017, Pali regency stays on level 1 (the result of

internal supervisory apparatus of government

capability mapping by finance and development

supervisory agency). This study needs to be done

given the Pali as the new expansion area, need more

attention in enforcing GGG.

Maria, ., Armaini, R., Nurhasanah, . and Dwitayanti, Y.

The Factors Affecting of Good Government Governance Implementation in Pali.

DOI: 10.5220/0009151800002500

In Proceedings of the 2nd Forum in Research, Science, and Technology (FIRST 2018), pages 14-21

ISBN: 978-989-758-574-6; ISSN: 2461-0739

2 LITERATURE REVIEW

2.1 Agency Theory

According to (Fama, 1980), (Jensen & Meckling,

1976) organizations can be understood as an

environment in which a complex network of contracts

between principals and agents is observed, a nexus of

contracts in which ownership becomes irrelevant

(Oliveira & Filho, 2017).

Agency theory can be applied in public

organizations (Bergman & Lane, 1990), modern

democracies are based on a series principal-agent

relationship. The framework of principal agent

relations is a very approach important to analyze

public policy commitment. The agent has information

about requirements and results of their activities that

are unknownand often unobservable by the principal,

which constitute a source of several agency problems

(Attila, 2012).

2.2 Organizational Culture

Organizational culture adopted by regional

government tends to use bureaucratic culture, which

makes them feel capable in implementing regional

autonomy even with minimum participation from the

society (Pramudhietha, 2017). Organizational culture

covers all the core values, beliefs and shared

assumptions that helps to get employees committed

and motivated (Owoyemi & Ekwoaba, 2014).

Organizational culture is a shared system and

meaning shared by its members that distinguishes

organizations from other organizations (Robbins &

Judge, 2013). Organizational culture are introduced

to employees, to help them to get familiar with the

system of organization (Shahzad, Luqman, Khan, &

Shabbir, 2012).

Good governance will create a good

organizational culture as well (Paramitha, Agustia, &

Soewarno, 2017). Researchers who have conducted

research on these relationship between good

governance and culture, such as (Sopper, 2014) and

(Popadak, 2016). Popadak (2016) states, aims to

demonstrate the importance of organizational culture

as a source of long-term sustainability of

organizational values. The implication organizational

culture might influence the performance of the civil

service in the specific context of new public

management and good governance (Yosinta, 2016)

Organizational culture is significantly influential

on organizational performance (Pangewa, 2015).

Organizational culture is very influential on the

behavior of organization members, so if the

organizational culture is good then members of

organization are also good people with a certain

quality. Similarly, the study results (Sari: 2012),

(Syamsir, 2014) stated that organizational culture is

influential on good governance in regional

government in Indonesia.

2.3 The Competency of Regional

Government Apparatus

In general, the performance of government officials

in Indonesia, has not yet reached professional

standards. This is partly due to lack of discipline and

poor work ethic (Subhan, Eman, & Aisyah, 2014).

Competency was described as underlying

characteristic of an individual, which are causally

(change in one variable cause change in another)

related to effective job performance (June &

Mahmood, 2011). Characteristic of individuals is that

competency of an individual is linked to her/his

effective performance. In other words, competency is

every characteristic owned by somebody; working

ability, creativity, moral, and etc. which give

contribution for an organization.

Competency as mentioned by Article 69,

(Anonymous, 2014) is:

1. Technical competency measured by educational

level and specialization, functional technical

training, and work experience technically;

2. Managerial competency measured by level of

education, structural or management training, and

leadership experience; and

3. Socio-cultural competency measured by work

experience related to plural society in terms of

religion, race, and culture so it has national

insight.

Government units, should have competent

resources, supported by educational background of

accountancy, often joining the training, and have

experience in financial sector in managing a good

regional financial. They are necessary to apply

existing accounting system. The failure of regional

government apparatus in understanding and applying

accounting logic will be impacted on the error of

financial report and incompatibility of report with the

standards set by the government. Studies about

competency of regional government apparatus on

good governance has been performed (Nofianty,

2012) and the result is that competency of regional

government apparatus gives positive effet on the

application of GGG.

The Factors Affecting of Good Government Governance Implementation in Pali

2.4 The Role of Internal Supervisory

Apparatus of Government

Internal supervisory apparatus of government

particularly Finance and development supervisory

agency has started doing reposition and revitalization

(Mardiasmo, 2009), which makes finance and

development supervisory agency as assistant

consulting not watchdog which looks after mistakes

and creating trap. Finance and development

supervisory agency is more to give prevention steps

and advice. In regional government, there is

functional supervisory apparatus of government

which helps regional leader in doing supervision,

whether or not the performed activity by his apparatus

is compatible with vision, mission, purpose,targets,

and pre-determined program. Government regulation

about internal control system of government confirms

the role of internal supervisory apparatus of

government in performing internal supervision

through audit, review, evaluation, monitoring and

other supervisions. Internal supervisory apparatus of

government is internal auditor of government

performed by provincial/regional/city inspectorate

(anonymous, 2004) and (anonymous, Law number

1/2004 about the use of state treasury, 2004)

The role of internal auditing is as ‘Assurance and

consulting’(Pickett, 2010). Internal audit team can

provide advice and help to the management with the

most compatible way for each necessity. The role of

internal supervisory apparatus of government can

give adequate assurance, accuracy, reliability, and

validity of the information that every accounting

process in financial report has been performed in

parallel with the implementation of budget and

preparation of the financial report.

Internal supervisory apparatus of governmen

contributes on the application of GGG just like the

result of Novianty’s study (2012) in Riau province

but it’s different with the study result of Syamsir

(2014) that the role of regional inspectorate doesn’t

give any effect on the application of GGG.

2.5 Good Government Governance

(GGG)

There are nine characteristics of good governance

implementation (Mardiasmo, 2009) but there are

three things which can be performed by regional

government to implement a GGG, such as: (1)

creation of transparency, (2) public accountability,

and (3) value for money (economy, efficiency, and

effectiveness). Those three things are related to each

other and support each other for achieving success in

implementing the concept of good governance. GGG

is marked with three main pillars which are basic

elements related to each other (Wati, Lismawati, &

Aprilia, 2010). Those three pillars are participation,

transparency and accountability.

Governance has meaning of how a nation

distributes power and manages resources as well as

various problems faced by the society (Khomsiyah,

2012). United Nation Development Program (UNDP)

in 1997 defined “governance is the exercise of

economic, political, and administrative authority to

manage a country's affairs at all levels and the means

by which states promote social cohesion, integration,

and ensure the well-being of their population”. This

statement contains meaning of a synergy and

constructive relation between state, private sector,

and society (state, private, society).

Principle of good management such as

transparency, openness, accountability, participation,

fairness, and independence must be there in GGG

(Sari D., 2013). Values such as efficiency, fairness,

transparency, participation, and accountability can be

measured easily in the practice of organizing public

services. Nizarli in Khomsyiah (2012), defined good

governance as: the implementation of political

authority, economic and administrative in managing

a nation, including complex mechanism as well as

related process, institutions which can vocalize

individual and group interest as well as resolve every

emerging problems among them. In this study, three

main pillars of GGG which are (1) transparency; (2)

accountability; and (3) participation (LAN & BPKP,

2000).

Based on literature review and the result of several

previous studies, the hypotheses of this study are as

follows:

Hypothesis 1

Organizational culture, competency of regional

government apparatus and the role of internal

supervisory apparatus of government simultaneously

influence the application of GGG.

Hypothesis 2

Organizational culture, competency of regional

government apparatus and the role of internal

supervisory apparatus of government partially

influence the application of GGG.

3 RESEARCH METHOD

3.1 Research Population and Sample

The research population is government units in Pali

regency (39 government units). However, data which

FIRST 2018 - 2nd Forum in Research, Science, and Technology (FIRST) – International Conference

can be processed (complete) is only 33 unit which

then are made as research sample of study

3.2 Variable

Research variable consists of organizational culture

), the competency of regional government

apparatus (x

), the role of internal supervisory

apparatus of government (x

) and the application of

GGG (Y). Scale of measurement in this study is

“ordinal” with likert scale 5 points. Likert scale uses

assessment summed up in the category of “data

interval” (Cooper & Schindler, 2017).

1. Culture consist of three dimensions: innovation

and risk taking, attention to detail, result

orientation with ten item questions. The concept

to organizational culture refer to Robbins and

Judge (2013).

2. The demension competency of regional

government apparatus is adopted from undang-

undang No.5/2014 and Nofianty (2012):

knowledge, experience, ethics subjective, and

skills. The questionnaire consist of seven items.

3. The role of internal supervisory apparatus of

government consist of dedication, social

obligation, autonomy needs, confidence in the

rules themselves, community affiliation. This

variabel, fourteen items questions.

d. GGG consist of three main pillars, which are:

transparency, accountability, and participation

(LAN & BPKP, 2000) with eight item questions.

Respondent (observation units) are head of

government unit, secretary of government unit,

financial departement, and apparatus of inspectorate

as internal supervisory apparatus of government.

3.3 Model of Analysis and Hypotheses

Test

3.3.1 Model of Analysis

The result of multiple linear regression, regression

equation of organizational culture, the competency of

regional government apparatus and the role of

internal supervisory apparatus of government on the

application of GGG is as follows:

GGG = α + β

OC+

CRGA

RISAP

εt

Description:

Y = GGG

= Organizational Culture (OC)

= the Competency of Regional

Government Apparatus (CRGA)

= the Role of Internal Supervisory

Apparatus of Government (RISAP)

α = constanta

,β

= regression coefficient of each

variables influencing GGG

εt = other factors which aren’t studied

To prove the research hypotheses, F test

(simultaneously) and t test (partially) are conducted.

Technique of data analysis uses SPSS Software

version 20.

3.3.2 Hypotheses Test

F test

:β

=0 organizational culture, competency of

regional government apparatus and the

role of internal supervisory apparatus of

government simultaneously doesn’t been

influence theapplication of GGG.

:β

≠0 organizational culture, competency of

regional government apparatus and the

role of Internal supervisory apparatus of

government simultaneously influence

theapplication of GGG.

T test

Hypotheses a

:β

=0 organizational culture doesn’t been

influence the application GGG

:β

≠0 organizational culture influence the

application GGG

Hypotheses b

:β

=0 the regional government apparatus’

competency doesn’t been influence the

application GGG

:β

≠0 the regional government apparatus’

competency influence the application

GGG

Hypotheses c

:β

=0 the role of internal supervisory apparatus

of government doesn’t been influence

the application GGG

:β

≠0 the role of internal supervisory apparatus

of government influence the GGG

The Factors Affecting of Good Government Governance Implementation in Pali

4 RESULT AND DISCUSSION

4.1 Result

Multiple regression analysis used to know the effect

of the independent variable to dependent variable.

The calculation on obtained the results of data

processing showing constant value and the regression

coefficient (table 1).

Table 1: The result of multiple regression analysis.

Coefficients

Model Unstandardized

Coefficients

Standardized

Coefficients

T Sig.

B Std.

Erro

Beta

(

Constant

)

-1.391 .505 -2.752 .010

OC .317 .119 .275 2.663 .012

CRGA .490 .137 .393 3.571 .001

RISAP .574 .131 .441 4.389 .000

a. Dependent Variable: GGG

Source: Output of SPSS Version 20

The test result that showing by the table 1, so get

the regression equation:

GGG = -1.391 +0.317 OC + 0.490 CRGA + 0.574

RISAP

4.1.1 Simultaneous Test

Statistics used in simultaneous test with F test, were

obtained trough anova table as described in table 2.

Table 2: Anova table for simultaneous test.

ANOVA

a. Dependent Variable: Y

b. Predictors: (Constant), X3, X1, X2

Source : Output Attachment, SPSS Version of 20

count

(32.812) is bigger than F

table

(2.934), then at

an error rate of 5% it is decided that organizational

culture, the competency of regional government

apparatus and the role of internal supervisory

apparatus of government simultanouesly influence

the application of GGG at government unit in Pali

regency.

4.1.2 Determination Coefficient

Organizational culture, the competency of regional

government apparatus and the role of internal

supervisory apparatus of government simultaneously

influence GGG. The value of determination

coefficient is obtained through result of process using

software SPSS 20 for windows as illustrated in table

Table 3: Determination coefficient.

Model Summary

Model R R

Square

Adjusted R

Square

Std. Error

the estimate

1 .879

.772 .749 .25364

a. Predictors: (Constant), RISAP, OC, CRGA

b. Dependent Variable: GGG

Source: Output Attachment, SPSS Version of 20

In table 3, the value of multiple correlation

coefficient (R) of organizational culture, the

competency of regional government apparatus and

the role of internal supervisory apparatus of

government simultaneously on GGG is 0.879.

Determination coefficient of 74.9% indicates that

organizational culture, the competency of regional

government apparatus and the role of internal

supervisory apparatus of government simultaneously

give 74.9% effect on the application of good

governmeent governaance, while the rest of 28.1% is

the effect of other factors aside from organizational

culture, the competency of regional government

apparatus and the role of internal supervisory

apparatus of government.

4.1.3 Partial Test

Table value used as table value in partial test (t test)

of 2.045 is obtained from t table where  = 0.05 and

the degree of freedom is 29 for two-way testing.The

test criteria used in this study is as follows: If the

absolute value of t

count

> t

table

then H

is rejected

(significant). If the absolute value of t

count

≤ t

table

, then

is accepted (insignificant).

Organizational Culture (OC) and the

Application of GGG

In table 4, the effect of organizational culture on GGG

is 16,9% (0.615 * 0.275) with significance value of

0.012, then at an error rate of 5% it is decided to reject

so H

is accepted. Therefore, it may be concluded

that organizational culture influences GGG.

Models Sum of

Squares

df MeanSqua

F Sig

Regression 6.333 33 2.111 32.812 ..000

1 Residual 1.866 229 .064

Total 8.198 332

FIRST 2018 - 2nd Forum in Research, Science, and Technology (FIRST) – International Conference

Table 4: The test result of OC on the application of GGG.

Correlation

Coefficient

Standarized

Coefficient

count

Sig. t

table db:29

0.615 0.275 2.663 0.012 2.045 Rejected

Regional Government Apparatus’

Competency and GGG

The summary of test result used to test the

competency of regional government apparatus on

GGG can be seen in table 5.

Table 5: Test result of regional government apparatus’

competency effect on the application of GGG.

Correlation

Coefficient

Standardized

Coefficient

count

sig.

table

db:29

0.735 0.393 3.571 0.001 2.045 Rejected

In table 5, the effect of regional government

apparatus’ competency on GGG is 28.9% (0.735 *

0.393) with significance value of 0.001. At an error

rate of 5% it is decided to reject H

so H

is accepted.

It means that the competency of regional government

apparatus influences GGG. The result of this test

provides empirical proof that the higher regional

government apparatus’ competency will make the

implementation of GGG at government unit in Pali

regency better.

The Role of Internal Supervisory Apparatus

of Government and the Application of GGG

Summary of test result used to test the role of internal

supervisory apparatus of government on the

application of GGG can be seen in table 6.

Table 6: The test result of internal supervisory apparatus of

government’s role efect on the application of GGG.

Correlation

Coefficient

Standardized

Coefficient

count

Sig. t

table

db:29

0.712 0.441 4.38

< 0.001 2.045

Rejecte

In table 5 it can be seen that the effect of internal

supervisory apparatus of government’s role on the

application of GGG is 31.4% (0.712 * 0.441) with

significance value approaching zero. At an error rate

of 5% it is decided to reject H

and accept Ha. This

result indicates that the role of internal supervisory

apparatus of government influences the application of

GGG.

This test result provides empirical proof bigger

role of internal supervisory apparatus of government

will make the application of GGG at government unit

in Pali regency better. The multiplication result of

correlation coefficient with standardized coefficient

is 0.314, meaning that the role of internal supervisory

apparatus of government contributes 31.4% on the

application of GGG in the government of Pali

regency.

4.2 Discussion

4.2.1 The Effect of OC, Regional

Government Apparatus’ Competency,

and the Role of Internal Supervisory

Apparatus of Government on GGG

Simultaneously, OC (x

), ompetency of regional

government apparatus (x

) and role of internal

suvervisory apparatus of government (x

) contribute

74.9% on GCG implementation (Y) in Pali.

Hypothesis testing shows the value of F

count

(32,812)

bigger F

tab

(2,934). Thus, x

, x

and x

have a

significant effect on GGG.

4.2.2 The Effect of OC on GGG

These results indicate that OC partially has a

significant effect on GGG. OC has an effect of 16.9%

on the implementation of GGG. The test result gives

empirical proof that better organizational culture will

make the implementation of GGG at government unit

in Pali regency better. The result of this study support

the hypothesis proposed that the OC to GGG.

From the results of study that the respondent

attempted to avoid irregularities, has the clarity of the

description of the task and the details of the job and

emphasize on the target quality of the work. This is in

line with Robbins and Judge (2013), organizational

culture is a shared system and help its members to get

familiar with the system of organization. The results

of this study support the results of Sari's research

(2012), Syamsir (2014).

4.2.3 The Effect of Regional Government

Apparatus’ Competency on GCG

The test result (table 5) indicates variable of regional

government apparatus’ competency has a significant

effect on the application of GGG. This result indicates

that the competency of regional government

apparatus partially give positive and significant effect

28.9% on the application of GGG.

The Factors Affecting of Good Government Governance Implementation in Pali

This study is different from the research finding’s

Subhan, et.al. (2014) that the performance of

government officials in Indonesia, has not yet reached

professional standards. The regional government

apparatus’ competency must have competent

resources, supported by an accounting education

background, often attend education and training, and

have experience in finance. The failure of the regional

government apparatus in understanding and applying

the logic of accounting will have an impact on the

errors of financial statements made and report

mismatches with standards set by the government.

This results support the results of Nofianty's research

(2014).

4.2.4 The Effect of the Role of Internal

Supervisory Apparatus of Government

on the Application of GGG

This test indicates that the role of internal supervisory

apparatus of government partially gives positive and

significant effect on the application of GGG. The role

of internal supervisory apparatus of government gives

31.4% effect on the application of GGG. It is as stated

in the constitution (Undang-undang number 1 and

15/2004 about the use of state treasury, 2004),

internal auditor of government performed by

provincial/regional/city inspectorate for audit,

review, evaluation, monitoring, and supervisions.

The result of this study supports study conducted

by Nofianty (2012) that professionalism of internal

supervisory apparatus of government influences the

implementation of GGG in Riau province and differs

with the findings of Syamsir (2014) that the role of

regional inspectorate does not give any effect on the

application of GGG.

5 CONCLUSIONS

Organizational culture, regional government

apparatus’ competency and the role of internal

supervisory apparatus of government proven to have

a significant effect on the implementation of good

government governance in Pali regency

simultaneously and partially. This study contribute to

policy makers so that the implementation of GGG

(transparency, participation and accountability) can

be implemented properly. Local government officials

are expected to be able to carry out policies that are

more sensitive to community issues, honest and

responsible.

The competencies of regional government apparatus’

and internal supervisory apparatus of government

need to be improved so that contributions are in

accordance with their main tasks and functions.

ACKNOWLEDGEMENTS

This study is supported by State Polytechnic of

Sriwijaya, Indonesia. The author thank acknowledges

scientific discussion with our colleagues in State

Polytechnic of Sriwijaya, Indonesia and reviewrs for

their useful suggestion.

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