The Role of Internal Control System in Moderating Budget Planning and Budget Participation on Financial Report Accountability in OPD Papua Province
Yaya Sonjaya

Airlangga University

Abstract

This study aims to test and analyze the effect of budget planning and budget participation on the accountability of financial statements in the Regional Apparatus Organization (OPD) of Papua Province. In addition, this study also examines the role of the internal control system in moderating the relationship between budget planning and budget participation with financial statement accountability. The research method used is quantitative with a causality approach. The study population consisted of State Civil Apparatus (ASN) in 35 OPDs of Papua Province, with a sample of 105 respondents selected using the saturated sample technique. Data collection was done through a questionnaire with a Likert scale. Data analysis was carried out using the Partial Least Square Structural Equation Modeling (PLS-SEM) method and mediation and moderation tests using the bootstrap method. The results showed that budget planning and budget participation had a positive effect on the accountability of financial statements, and the internal control system moderated the relationship. Thus, this study provides a deeper understanding of the factors that influence the accountability of financial statements in the OPD of Papua Province and the role of the internal control system in strengthening the relationship.

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Topic: Public sector accounting