International Business and Accounting Research Journal
Vol 2, No 2 (2018): July 2018

Implementation of Performance Accountability System For Government Institution (SAKIP) : Determinants and Consequence In Local Government

I Wayan Suardana Telabah (Faculty of Economic, Mataram University)
Hermanto Hermanto (Faculty of Economic, Mataram University)
Lilik Handajani (Faculty of Economic, Mataram University)

Article Info

Publish Date
06 Jul 2018


This study aims to examine the effect of the utilization of information technology, training and obedience to regulation on the implementation of SAKIP and examine the effect of SAKIP implementation on managerial performance as well as the influence of the role of self efficacy and intellect in the relationship between impelementation of SAKIP and managerial performance. Tests were conducted on 93 respondents representing 67 percent of the population. The group of respondents are structural officials of echelonĀ  II, III and IV in the scope of West Nusa Tenggara Provincial Government who have role in the planning, implementation and management of Regional Income Budget and Expenditure (APBD) through the implementation of SAKIP. The hypothesis testing used Structural Equation Modelling-Partial Least Square (SEM-PLS). The result of this research shows that the utilization of information technology and training have significant effect on the implementation of SAKIP but not influenced by obedience to the regulation, the implementation of SAKIP has an effect on managerial performance but self efficacy and intellect can not strengthen the relationship between SAKIP implementation and managerial performance. Based on the findings of this research, the operation of e-SAKIP and training conducted in a structured and sustainable manner plays an important role in improving the quality of SAKIP implementation so as to provide relevant and objective information to managers in order to improve the performance of government organizations.

Copyrights © 2018

Journal Info





Economics, Econometrics & Finance


International Business and Accounting Research Journal published by Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung. The journal seeks to consolidate its position as the premier vehicle for the diversification of academic finance. The journal publishes high quality, insightful, well-written papers ...