THE EFFECT OF PERFORMANCE ACCOUNTABILITY AND INTERNAL CONTROL ON GOOD GOVERNANCE AND ITS IMPACT ON GOVERNMENT PERFORMANCE

Abstract

The government's performance in carrying out good governance is a prerequisite for realizing
the aspirations of society and achieving the ideals of the nation and state. This study analyzes
the effect of Accountability and Internal Control on Good Governance, and its impact on
government performance. This study uses an ex post facto quantitative approach, with survey
methods and correlational designs. The data collected is quantitative primary data in
associative form supported by secondary data. Data instruments for this study were
questionnaires which were evaluated for their validity and reliability prior to further analysis.
Data evaluation was performed using SPSS 22 for Windows. The results showed that the
variables of performance accountability and internal control had a positive and significant
effect on good governance and had a positive and significant impact on government
performance, either directly or indirectly, either separately or simultaneously. Therefore it is
recommended to the government to build good performance through the implementation of
good governance, by paying attention to accountability and internal control in an integrated
and sustainable manner