Accountability in Local Government: Leadership and Organizational Culture, SPI as Moderating
Kadar Nurjaman (a*) dan Deni Hermana (b)

a) Program Doktor Ilmu Ekonomi Konsentrasi Ilmu Manajemen Fakultas Ekonomi dan Bisnis Universitas Padjadjaran
Jl. Dipati Ukur No.35 Bandung 40132, Indonesia.
*kdr.nurjaman[at]gmail.com
b) Program Doktor Ilmu Ekonomi Konsentrasi Ilmu Manajemen Fakultas Ekonomi dan Bisnis Universitas Padjadjaran
Jl. Dipati Ukur No.35 Bandung 40132, Indonesia.

Abstract

The purpose of research: analyzing influence Leadership, and Culture Organization to Accountability at Local government local goverment in West Java with SPI as moderating.
Design/Methodology: descriptive and verifikative survey explanatory study of the local government in West Java. Data sources of local goverment employees. Regression is used to analyze collected data.
Finding. Dependence of local goverment leadership to local leaders such as determination of organizational strategy, change and strategy implemenation is high. The autonomy of local goverment leaders in implementing strategic functions is weak. Some region such as big cities have a more autonomous leadership in determining the direction of organizational change. Culture is considered good, each local goverment has a good level of common meaning about the values of stability and yield orientation. The organizational life of each local goverment seen from the cultural aspects is not much different. As a public institution, innovations in Local government are oriented towards society. internal control system is in the less category, especially on ethics. Some districts with new status or have released status as lagging districts do not have an effective internal control system yet. The influence of Leadership on accountability is significant . Level of influence is strong. Organizational culture influence to accountability at a low level but significant. The existence of SPI strengthens leadership and culture towards local goverment accountability. SPI is embedded to the local goverment governance system and integrated into local goverment organizational structures.
Conclusion: Leadership and Organizational Culture as a significant predictor for accountability in local goverment moderated by SPI.
Managerial implications: Integration of SPI into local goverment governance systems to strengthen leadership and culture
Value Contribution: The results of the study broaden the understanding of the importance of SPI integration in local goverment governance.

Keywords: Internal Control System, Leadership, Organizational Culture, Local Government, Accountability.

Topic: Organizational Behavior, Leadership and Human Resources Management