The Influence of Internal Control Effectiveness on Corruption Prevention with Performance Accountability as an Intervening Variable

Abstract

This study aims to determine the effect of internal control effectiveness, budget participation, and apparatus competence on corruption prevention with performance accountability as intervening variables. This study is on the Independent Electoral Commission in Aceh Province and the General Election Commission in North Sumatra Province with a total of 58 work units with data analysis using multiple linear regression. The data uses a questionnaire; the financial manager, the respondent, is given a questionnaire using digital assistance, namely the Google form. This study used data quality tests, classical assumption tests, and computer-assisted hypothesis testing through the IBM SPSS for Windows program. The results show that the effectiveness of internal control, budget participation, apparatus competency, and performance accountability have an impact on preventing corruption in the Independent Electoral Commission in Aceh Province and the General Election Commission in North Sumatra Province. These results indicate that the Effectiveness of Internal Control, Budget Participation, and Apparatus Competence affect accountability at the Independent Electoral Commission in Aceh Province and the Provincial Election Commission in North Sumatra. At the same time, the Effectiveness of Internal Control, Budget Participation, and Apparatus Competence influence Corruption Prevention through Performance Accountability at the Independent Electoral Commission in Aceh Province and the Provincial General Election Commission in North Sumatra.