Good Governance as a Mediator: Analyzing the Influence of Financial Governance and Internal Control  on Performance Accountability

Lisnawati Lisnawati; Arni  Surwanti; Muji  Gunarto

doi:10.47747/ijmhrr.v7i1.3249

Authors

Lisnawati Universitas Terbuka
Arni Surwanti Universitas Muhammadyah Yogjakarta
Muji Gunarto Universitas Sriwijaya

DOI:

https://doi.org/10.47747/ijmhrr.v7i1.3249

Keywords:

Financial Management, Internal Control, Performance Accountability, Good Governance

Abstract

Abstract

This study aims to examine the relationship between financial governance and internal control, and to analyze how good governance mediates the relationship between these two constructs and performance accountability. The research employs a quantitative method in which financial governance and internal control serve as independent variables, performance accountability as the dependent variable, and good governance as the mediating variable. The population of this study comprises 239 employees of the BRPPUPP. Primary data were obtained from questionnaires distributed to respondents, and secondary data were collected from institutional records. The results indicate a significant and positive relationship between financial governance and internal control on performance accountability, and that the good governance variable mediates this relationship

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