Wibowo, Puji; Mu waningsa i, E y
A icle
Fac o s in luencing non- ax e enue sus ainabili y in
Indonesian go e nmen ins i u ions: he media ing ole o
accoun abili y
Cogen Business & Managemen
P o ided in Coope a ion wi h:
Taylo & F ancis G oup
Sugges ed Ci a ion: Wibowo, Puji; Mu waningsa i, E y (2024) : Fac o s in luencing non- ax e enue
sus ainabili y in Indonesian go e nmen ins i u ions: he media ing ole o accoun abili y, Cogen
Business & Managemen , ISSN 2331-1975, Taylo & F ancis, Abingdon, Vol. 11, Iss. 1, pp. 1-26,
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Fac o s influencing non- ax e enue sus ainabili y
in Indonesian go e nmen ins i u ions: he
media ing ole o accoun abili y
Puji Wibowo & E y Mu waningsa i
To ci e his a icle: Puji Wibowo & E y Mu waningsa i (2024) Fac o s influencing
non- ax e enue sus ainabili y in Indonesian go e nmen ins i u ions: he media ing
ole o accoun abili y, Cogen Business & Managemen , 11:1, 2303788, DOI:
10.1080/23311975.2024.2303788
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS | REVIEw ARTIClE
Cogen Business & ManageMen
2024, VoL. 11, no. 1, 2303788
Fac o s in luencing non- ax e enue sus ainabili y in Indonesian
go e nmen ins i u ions: he media ing ole o accoun abili y
Puji wibowoa,b and E y Mu waningsa ia
aDepa men o accoun ing and Business, uni e si as isak i, Jaka a, indonesia; bDepa men o Public sec o accoun ing,
Poly echnic o s a e Finance s an, sou h ange ang, indonesia
ABSTRACT
Non- ax e enue (NTR) is a sou ce o na ional e enue ha has signi ican ly g own o e
he las wo decades in Indonesia. Apa om he achie emen o NTR in he na ional
budge which shows a posi i e end, he e a e s ill accoun abili y issues ha we e
disclosed by he Sup eme Audi Agency in he audi indings o he cen al go e nmen ’s
inancial epo s. This s udy aims o analyze he ac o s ha p omo e he sus ainabili y
o NTR as po en ial cen al go e nmen e enue by placing accoun abili y as a media ing
a iable. This quan i a i e esea ch uses a su ey app oach o collec da a by dis ibu ing
ques ionnai es ac oss cen al go e nmen ins i u ions. Responden s who a e he objec
o esea ch a e ci il se an s who wo k in S a e Minis ies/Ins i u ions wi h ce ain
c i e ia. The da a collec ed o his s udy we e 353 esponden s, mainly om he 20
na ional go e nmen agencies ha we e he la ges NTR gene a o s in he las h ee
yea s. The pa ial leas Squa e-S uc u al Equa ion Modeling (PlS-SEM) was u ilized o
analyze he da a. The esul s o he s udy show ha go e nmen in e nal con ol and
accoun abili y ha e p o en o be a o able o c ea ing NTR sus ainabili y. Accoun abili y
is an e ec i e media ing ac o o sus ainable leade ship and human esou ce (HR)
compe encies in suppo ing he s eng hening o NTR sus ainabili y. This esea ch
p o ides policy implica ions o cen al go e nmen ins i u ions o s eng hen
accoun abili y by in e nalizing accoun abili y p inciples in NTR managemen , enhancing
he in e nal con ol le el, and o mula ing alen managemen o be e go e nmen
o ice p omo ion design
IMPACT STATEMENT
This esea ch explo es ac o s in luencing non- ax e enue sus ainabili y ac oss line
Minis ies and Agencies in Indonesia by inco po a ing accoun abili y as a media ing a iable
in ou model. The s udy also de elops new measu emen s o sus ainabili y and accoun abili y
wi hin a non- ax e enue con ex . Findings p o ide ha go e nmen in e nal con ol di ec ly
in luences non- ax e enue sus ainabili y. Meanwhile, sus ainabili y leade ship and human
esou ce compe ency a ec non- ax e enue sus ainabili y h ough accoun abili y. Ou
esea ch e eals ha non- ax e enue accoun abili y ma e s in explaining non- ax e enue
sus ainabili y. This esea ch p oposes a new measu emen o non- ax e enue sus ainabili y
by adding h ee dimensions, namely s a egic planning, spending managemen , and
budge ing pe o mance quali y. The measu emen is p o en be e han he old model
ecommended by In e na ional Public Sec o Accoun ing Boa ds (2013) The s udy also
indica es ha a new measu emen o non- ax e enue accoun abili y is mo e obus han
Han and Pe y’s (2019) model, by inco po a ing wo dimensions, o poli ical and spi i ual
aspec s. Ou esea ch p o ides insigh s o cen al go e nmen ins i u ions o main ain
indi idual accoun abili y o p omo e non- ax e enue sus ainabili y o be e na ional
budge quali y.
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT e y Mu waningsa i e y.mu [email p o ec ed] Depa men o accoun ing and Business, uni e si as isak i, Jaka a,
indonesia
h ps://doi.o g/10.1080/23311975.2024.2303788
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
Recei ed 17 Oc obe
2023
Re ised 2 Janua y 2024
Accep ed 4 Janua y 2024
SUBJECTS
Accoun ing; leade ship,
In o ma ion Sys ems
KEYWORDS
Accoun abili y; leade ship;
line minis ies and
agencies; non- ax
e enue; iscal
sus ainabili y
JEL
M41; M48
REVIEWING EDITOR
Collins N im, Uni e si y o
Sou hamp on, Uni ed
Kingdom o G ea B i ain
and No he n I eland
2 P. wIBOwO AND E. MURwANINGSARI
1. In oduc ion
Accoun abili y and o ganiza ional pe o mance a e issues o en deba ed in public policy esea ch (Han &
Hong, 2019). Accoun abili y is seen as an impo an ac o in d i ing public sec o e ec i eness. Employee
iews on accoun abili y also a ec hei pe o mance (R. C. Dewi & Rian opu a, 2019). In he go e nance
o non-p o i o ganiza ions, accoun abili y is e y impo an (Tacon e al., 2017). Howe e , esea ch exam-
ining he ela ionship be ween accoun abili y and public sec o pe o mance is s ill a ely conduc ed
(Han & Hong, 2019). Public sec o accoun abili y is also an issue ha has no been aised much in
esea ch in Indonesia (Rizky & Se iawan, 2019). One o he impo an public sec o issues o obse e in
Indonesia is he associa ion be ween accoun abili y and pe o mance in non- ax e enue (NTR) ac oss
line minis ies and agencies (lMAs).
Accoun abili y and pe o mance wi hin he NTR con ex in Indonesia a e no always mo ing
oge he in he same di ec ion. No ably, he e a e s ill some accoun abili y issues in NTR managemen
ac oss lMA. Based on BPK’s Audi Repo s (lHP) in he las 7 yea s, he e ha e been some
non-compliance indings in he ield o NTR o many yea s in nume ous na ional go e nmen o ga-
niza ions (lMA). The numbe o lMAs ha commi hese iola ions and hei nominal alue a ies
om yea o yea . In p inciple, he audi indings o non-compliance wi h laws and egula ions in he
ield o NTR can be g ouped in o se e al ca ego ies, such as NTR is no collec ed, NTR is la e/non-paid,
NTR is used di ec ly o NTR is collec ed wi hou a legal basis and o he issues. The audi indings in
ques ion a e one o he obs acles in e o s o op imize NTR. Dina ji o (2017a) a gues ha he cu en
op imiza ion e o s a e mo e likely o inc ease he achie emen o NTR ealiza ion, bu on he o he
hand, hei managemen has no ecei ed mo e a en ion, especially o lMA ha collec o p o ide
NTR se ices. Thus, he linkage be ween he quali y o NTR managemen acco ding o he co ido o
s a u o y p o isions becomes impo an in e ms o i s impac on he pe o mance o lMA in op i-
mizing he NTR a ge .
The ac ha accoun abili y is no in line wi h he pe o mance o NTR achie emen s is con a y o
he a gumen Han and Hong (2019) which s a es ha accoun abili y is impo an in encou aging o ga-
niza ional e ec i eness. The NTR ealiza ion p og ess which con inues o imp o e despi e p oblems in
NTR managemen also con adic s he esea ch esul s o Sa wasusila e al., (2021) which ound ha he
e ec i eness o NTR managemen d i es he inancial pe o mance o go e nmen agencies. Based on
his phenomenon, in-dep h obse a ion o he impac o accoun abili y on NTR managemen pe o -
mance is essen ial. whe he NTR accoun abili y is meaning ul o NTR sus ainabili y is one o key con-
ce ns in his esea ch.
This s udy aims o analyze ac o s in luencing NTR sus ainabili y (as an o ganiza ion pe o mance indi-
ca o ) and he ole o accoun abili y as a media ing a iable. This esea ch also de elops new measu e-
men o NTR sus ainabili y and NTR accoun abili y which we e no ex ensi ely discussed in p io wo ks.
Consequen ly, his cu en s udy p o ides ollowing con ibu ions o he exis ing li e a u e.
Fi s , his esea ch makes a b idge gap in he NTR sus ainabili y li e a u e which is s ill a e discussed
be o e. P e ious s udies ha e ocused mo e on mac o aspec s and has no paid much a en ion o he
sus ainabili y o NTR a he mic o le el. NTR sus ainabili y de e minan s a e s ill limi ed o discussion in
p io s udies. we can ind s udies on he sus ainabili y o s a e e enues in he las en yea s, among
o he s, in esea ch ha discusses he ela ionship be ween s a e income and spending (P.-F. Chen, 2016;
Dada, 2013; Ku niawan, 2015), egional income sus ainabili y (Ajadi e al., 2020; Muda e al., 2017), iscal
sus ainabili y du ing he G ea Dep ession (Mahda i, 2014), suppo o anspa ency and accoun abili y
o egional inancial sus ainabili y (Fe y & Mu phy, 2018), and go e nmen deb sus ainabili y (Ghosh
e al., 2013; Maebayashi & Konishi, 2021). Resea ch obse ing he sus ainabili y o NTR as an indica o o
he pe o mance o cen al go e nmen o ganiza ions is a esea ch gap ha can be illed o make new
con ibu ions o scien i ic de elopmen .
Second, in e ms o he ole o accoun abili y a iables, many esea che s ha e a emp ed o e eal
se e al a iables ha a e hough o be de e minan s o he le el o accoun abili y, al hough no all
o hem ha e used he indi idual/employee le el accoun abili y app oach. The ac o s ound by hese
esea che s included he accoun ing sys em (Sa u e al., 2020), human esou ces compe ence and
leade ship (Yusa & Mulyani, 2020), social-cul u e (Simpson e al., 2020), in e nal con ol and leade ship
COGENT BUSINESS & MANAGEMENT 3
(Alam e al., 2019), e hical leade ship and collabo a ion (Rachmawa i & Salendu, 2022), anspa ency
(lópez & Fon aine, 2019), e hical leade ship (whi e & Rezania, 2019), egula ion o adminis a ion
(Ni wana & Haliah, 2018), in e nal audi and u iliza ion o in o ma ion echnology (Ma dinan e al.,
2018), go e nance (Gunawan, Hamming, Zaka ia, & Djama eng, 2017; I an e al., 2017; Tiwa i, 2017).
This p ima y da a esea ch was conduc ed using a ious me hods such as su eys, in e iews, and case
s udies using esponden s who we e Ci il Se an s (PNS) a he cen al and egional le els. Howe e ,
none o hese a ious s udies ha e speci ically obse ed he le el o accoun abili y o NTR manage-
men a he indi idual employee le el in go e nmen wo k uni s. Ou second con ibu ion is dealing
wi h he de elopmen o NTR accoun abili y measu emen by using employee le el app oach by
adop ing s udy Han and Pe y (2019). In hei s udy, Han and Pe y (2019) p omo ed sub-sequen
esea ch o de elop hei model and implemen in he con ex o de eloping coun ies o public sec-
o o ganiza ion.
Thi d, when analyzing he de e minan s o NTR accoun abili y, his esea ch also seeks o e eal he impac
o he se e al a iables abo e and he NTR accoun abili y a iables on NTR sus ainabili y. The signi ican con-
ibu ion o NTR o he APBN in ecen yea s is in e es ing o look a closely ega ding he cha ac e is ics o he
managing o ganiza ion a he mic o le el. Va ious s udies ha e e ealed a ious consequences and impac s o
accoun abili y on o ganiza ional pe o mance. Se e al o hese s udies e eal he ac o s ha ha e in luenced
accoun abili y so a ela ed o o ganiza ional cha ac e is ics such as leade ship, human esou ces, in o ma ion
echnology, and in e nal con ol (Aleksand o e al., 2020; Gunawan, Hamming, Zaka ia, Djama eng, e al., 2017;
Han, 2020; Hwang, 2013; I an e al., 2017; Jan z e al., 2015; Kha id & Nu laili, 2017; Ni wana & Haliah, 2018;
Sa u e al., 2020). Howe e , none o he a o emen ioned wo ks o li e a u e ha e speci ically e ealed he
in luence o o ganiza ional cha ac e is ics on he accoun abili y and sus ainabili y o s a e e enues.
This s udy aims o in es iga e he in luence o sus ainable leade ship, HR compe encies, in o ma ion
sys ems, and in e nal con ols on NTR accoun abili y. In p e ious esea ch, he e has no been much
speci ic es ing o hese ou a iables on NTR accoun abili y. P e ious s udies ha e examined he
impac o se e al a iables on o ganiza ional accoun abili y in gene al, such as lee (2017) and
Su iyankie kaew & A e y (2016), o he a iables on public sec o o ganiza ional accoun abili y. In addi-
ion, his s udy places NTR accoun abili y as a media ing a iable in examining he impac o sus ain-
able leade ship, HR compe encies, in o ma ion sys ems, and in e nal con ol on he sus ainabili y o
NTR. Resea ch ha places accoun abili y as a media ing a iable, among o he s, can be ound in p e-
ious s udies, namely p i a e employee accoun abili y (Kang e al., 2022) uni e si y accoun abili y
(Muk iadji e al., 2020); accoun abili y o local go e nmen ci il se an s (Silalahi & Sinambela, 2017);
and pe cep ions o s uden accoun abili y (whi e & Rezania, 2019), bu no one has looked a NTR
accoun abili y speci ically.
Fou h, an impo an and essen ial con ibu ion in cu en s udy is he de elopmen o NTR sus ainabil-
i y indica o s ha ha e ne e exis ed be o e. This issue is closely ela ed o iscal sus ainabili y in he APBN
s uc u e. Measu ing iscal sus ainabili y includes looking a deb capaci y. Meanwhile, in e ms o NTR sus-
ainabili y, deb capaci y is conside ed less ele an . This is because he NTR managemen agency (lMA)
canno wi hd aw loans like he cen al o egional go e nmen . The e o e, his esea ch p oposes he addi-
ion o h ee dimensions, namely s a egic planning (p oposed by león, 2001), expendi u e managemen
(manda ed by NTR law), and budge ing pe o mance (s ipula ed by public inance law), as subs i u es o
deb capaci y. These h ee addi ional dimensions a e conside ed essen ial elemen s in NTR managemen .
Finally, ou meaning ul con ibu ion and he nex no el y in his esea ch is o de elop a measu e-
men o NTR accoun abili y by looking a he i e dimensions de eloped by Han & Pe y (2019) and
combining hem wi h NTR accoun abili y indica o s in he s a u o y p o isions in he ield o NTR (law
Numbe 9 o 2018). Apa om hese i e dimensions, measu ing accoun abili y also looks a wo o he
dimensions, namely poli ical and spi i ual. Achilli e al., (2021) a gue ha spi i uali y is an impo an
elemen in accoun abili y. Meanwhile, Bayku (2022) s a ed he impo ance o conside ing poli ical
aspec s in assessing go e nmen accoun abili y. NTR accoun abili y is measu ed h ough obse a ions
o indi iduals ( el accoun abili y o employee accoun abili y).
The measu emen o he NTR sus ainabili y a iable will be seen om he di ec and indi ec in lu-
ence o he de e mining ac o s. Meanwhile, he de e minan s o NTR accoun abili y a e expec ed o
p o ide a new pe spec i e ega ding he causes o NTR managemen iola ions which ha e always
4 P. wIBOwO AND E. MURwANINGSARI
been he main audi indings o cen al go e nmen inancial epo ing. Fu he mo e, empi ical e i-
dence ega ding he de e minan s o NTR sus ainabili y is expec ed o p o ide an impo an con ibu-
ion o he de elopmen o esea ch on NTR managemen , which is s ill limi ed in es ablished
li e a u es.
To achie e ou esea ch objec i es, ou s udy conduc su ey by dis ibu ing ques ionnai es o selec ed
esponden s ac oss lMAs. The esponden s mus mee a numbe o c i e ia such as educa ion back-
g ound, yea s o expe ience bo h as go e nmen o ice s o assigned in NTR ield, and also mus wo k
in ce ain lMAs. we would like o ensu e ha ou esponden s a e public se an s who ha e e y good
knowledge and expe ience ega ding NTR issues.
This s udy is p esen ed as ollows: Sec ion 2 discuss he pape ’s backg ound, explaining why his
esea ch con ex is impo an . Sec ion 3 p o ides he heo e ical amewo k o ou esea ch. li e a u e
e iew and hypo hesis de elopmen will be discussed in Sec ion 4. The nex s uc u e is Sec ion 5 which
in oduces he esea ch design. Sec ion 6 hen explo es he empi ical indings and analysis. Finally, we
summa ize he esul s, con ibu ions, and implica ions in Sec ion 7.
2. Backg ound
Public sec o accoun abili y Indonesia is an in e es ing and long-s anding deba e in cu en li e a u e.
This s udy is aluable o budge policy make s because go e nmen e enue enhancemen e o s a e
always acing non-compliance issues (Abdul wahab e al., 2018). Howe e , es ablished li e a u e has paid
li le a en ion o discuss he opic ega ding NTR ac oss lMAs. The ui ul o his opic can be elabo-
a ed in he ollowing explana ion
Fi s ly, NTR is a componen o cen al go e nmen e enue in he Na ional Budge (APBN) whose
exis ence is inc easingly impo an (Dina ji o, 2017b). The essence o NTR in he APBN, among o he s, can
be seen om i s pe o mance which has consis en ly g own in he las wo decades. Since 2005, he
ealiza ion o NTR has always been abo e IDR 100 illion wi h an a e age g ow h o 10.5 pe cen in he
2005-2019 pe iod (wibowo e al., 2021). we can see he inc easingly encou aging con ibu ion o NTR in
he APBN can be iewed om a ious aspec s. The Minis y o Finance o he Republic o Indonesia
(MoF) epo ed ha in e ms o a ge achie emen , he ealiza ion o NTR has always exceeded he
a ge se in he APBN in he las en yea s. This shows ha NTR s ill has conside able po en ial o be
explo ed in he u u e wi h a g ow h posi i e end (P amuga & Sinaga, 2021). The a o abili y o NTR
in APBN is no only in he a ge pe o mance i sel bu also in he g ow h o NTR by objec s o e enue
sou ces. Despi e ha na u al esou ces e enue has domina ed he NTR p opo ion o decades, o he
sou ces o NTR such as manda o y public se ice p o ision (such as e enue om d i e ’s licenses and
passpo se ices), go e nmen asse u iliza ion, and quasi-public goods se ed by go e nmen agen s
(such as educa ional and heal h se ices) ha e shown a signi ican ise. Mo eo e , NTR pe o mance can
be highligh ed om a e enue con ibu o pe spec i e. In ligh o his, we may say ha a leas 95 pe -
cen o NTR ealiza ion has been gene a ed by wen y line minis ies and agencies in he las i e yea s.
Secondly, NTR plays a ole in go e ning a ious sec o al policies h ough he egula o y unc ion,
especially o boos he economy, inc ease in es men , and s eng hen compe i i eness (M. o F. Republik
Indonesia, 2020). This is also in line wi h he concep o new public managemen (NPM) which implies
he need o go e nmen o ganiza ions o adop he bes manage ial p ac ices om he p i a e sec o
o p oduce he bes pe o mance o he o ganiza ion. The pe o mance measu emen o NTR manage-
men is easible o be de eloped as a basis o e alua ing he pe o mance o go e nmen agencies ha
manage NTR. Pe o mance indica o s o NTR can be used as a measu e o iscal sus ainabili y because
NTR is an impo an pa o he APBN. Fiscal sus ainabili y in he NTR sec o can be conside ed a mea-
su e o he pe o mance o NTR managemen because i does no only look a he income aspec bu
also he se ice aspec which is he iden i y o NTR.
Thi dly, NTR achie emen is becoming one o he indica o s o he cen al go e nmen agencies’
pe o mance. In ecen yea s, he inc easingly o e whelming pe o mance o NTR has been cohe en
wi h he inc easingly imp o ed quali y o inancial epo s issued by line minis ies/agencies (lMA).
Financial epo s a e seen as a mechanism o public accoun abili y (Ru he o d, 2000). Accoun abili y
a he le el o cen al go e nmen agencies is o en seen in he quali y o he inancial epo s hey
COGENT BUSINESS & MANAGEMENT 5
p epa e. In his case, public accoun abili y is he p o ision o in o ma ion and disclosu e o go e n-
men inancial ac i i ies and pe o mance o pa ies wi h an in e es in inancial epo s (Ma diasmo,
2009). F om he go e nmen side, bu eauc a s a e expec ed and assumed o be esponsible o hei
ac ions and pe o mance o he public and di e en o ganiza ions (Paudel & Gup a, 2019). In addi ion,
in he e a o democ acy, because people wan o con ol he ac ions o public o icials, hey (o hei
ep esen a i es) make hese o icials ha e o answe , explain, and be able o accep sanc ions
(Mulgan, 2000).
In line wi h he go e nmen ’s e o s o con inue o imp o e accoun abili y, he Indonesian Sup eme
Audi o (BPK)’s audi opinion on lMA has imp o ed signi ican ly. Since he acc ual basis was ully imple-
men ed in nume ous lMA s a ing FY 2015, he numbe o lMA g an ing unquali ied opinions has
inc eased om 65.1% in 2015 o 97.7% in 2020, al hough i dec eased sligh ly a le el 95. 4% in 2021.
On he o he hand, lMA ecei ing disclaime opinions ha e also dec eased o he poin ha he e a e
no mo e lMA gaining disclaime opinions since 2020. The imp o ed opinion o lMA’s inancial epo ing
indica es an enhancemen in he quali y o inancial epo s and e lec s an inc ease in he accoun abili y
o s a e inancial managemen a he o ganiza ional le el.
3.Theo e ical li e a u e e iew
3.1. New public managemen (NPM) in he NTR con ex
The NPM concep de eloped as a go e nmen e o o apply managemen p inciples in he p i a e
sec o o s eng hen public se ices (Hood, 1991). The e m NPM, which was in oduced by Hood (1991),
was u he de eloped by Osbo ne and Gaeble in 1992 (Gaus e al., 2017) wi h he e m ein en ing
go e nmen . This concep has been success ully implemen ed in se e al de eloped coun ies such as
New Zealand, England, and Aus alia al hough i has no been comple ely eplica ed in se e al o he
de eloped coun ies such as Ame ica and Canada (Singh & Slack, 2022). This heo y de eloped along
wi h he e o m p ocess in he public sec o . The u ge o ule s o apply manage ial p inciples ha
adhe e o he p inciple o e iciency and abandon an in lexible wo k cul u e is he essence o NPM.
This NPM doc ine is, among o he hings, wha encou ages he Indonesian Go e nmen o ca y ou
bu eauc a ic e o m, al hough, in p ac ice, i needs o be adap ed o he Indonesian con ex (Gaus e al.,
2017). Bu eauc a ic e o m is a necessi y in de eloping coun ies as an e o o ealize good go e nance
(Rajib e al., 2019). In addi ion, go e nmen o ganiza ions a e public en i ies whose main unding comes
om he go e nmen budge , so accoun abili y demands a e some hing ha mus be ul illed (T an
e al., 2020).
The NPM concep is a mul i-dimensional concep (Hood, 1995), he e o e i in ol es se e al heo ies.
One ele an heo y is agency heo y as in oduced by Jensen & Meckling, (1976). The NPM concep is
a good app oach o unde s anding agency heo y in he public sec o (T an e al., 2020). One o he
cha ac e is ics o NPM is he o ma ion o an au onomous body in he public sec o which is ela i ely
necessa y o ealize ie ed accoun abili y o echelon uni s abo e (Kalimullah e al., 2012). Agency heo y
in he public sec o is ele an conside ing ha bu eauc a s who a e en us ed wi h unning he wheels
o go e nmen mus explain he pe o mance hey ha e achie ed o he public h ough membe s o
pa liamen . Explana ion o pe o mance is one o he co e concep s o NPM. The NPM doc ine which
emphasizes pe o mance measu emen makes agency heo y impo an o apply in he public sec o . As
pa ies a e gi en a manda e by he people (agen s), bu eauc a s may ha e di e en incen i es om he
public as he p incipal pa y. The go e nmen is obliged o be accoun able o he pe o mance o public
se ice deli e y as an embodimen o one o he p inciples o good go e nance, namely accoun abili y.
In line wi h he p ocess o con inuous bu eauc a ic e o m, he NPM concep is ele an in inc easing
he accoun abili y o NTR managemen . Cen al go e nmen ins i u ions (lMA) as NTR collec o agencies
a e equi ed o con inuously imp o e he quali y o public se ices. This is a o m o esponsibili y o
go e nmen agencies ha ha e ob ained unding alloca ions om he APBN which a e unded om
s a e e enues collec ed om he public. O icials in ol ed in he public se ice p ocess a e o en aced
wi h si ua ions whe e hey mus immedia ely make decisions ha may con lic wi h o ganiza ional poli-
cies. The eme gence o indings ha a e o en disclosed by he BPK in he o m o delays in he deposi
o NTR and collec ion o NTR wi hou a legal basis, is a o m o disc e ion om o icials ha is no in
6 P. wIBOwO AND E. MURwANINGSARI
line wi h he no ms o NTR managemen . The e o e, he NPM concep is impo an in analyzing NTR
accoun abili y p ac ices. The be e he Minis ies/Ins i u ions apply he NPM p inciple, he be e he
agency’s pe o mance will be in ealizing he NTR a ge as one o he go e nmen ’s pe o mance pa am-
e e s. This NPM is also ele an in explaining why Public Se ice Agency (BlU) is a go e nmen agency,
expec ed o be able o p ac ice as a p i a e en i y. The applica ion o NPM by BlU will g ea ly suppo
he BlU o ganiza ion in ca ying ou i s mission as a special ehicle o minis ies/agencies as NTR
manage s.
3.2. S akeholde s heo y
S akeholde s heo y gene ally s a es ha manage s mus make decisions by conside ing he in e es s o
all s akeholde s (Baum ield, 2016; Hö isch e al., 2020). This heo y was p e iously in oduced by F eeman
(1984) and Pa ma e al. (2010). S akeholde s a e de ined as any indi idual o g oup ha can in luence
o be in luenced by an o ganiza ion (F eeman, 1984, p. 46). This heo y can explain how he ela ionship
be ween o ganiza ions and socie y can in luence accoun abili y in he public sec o (Dhanani &
Connolly, 2012).
S akeholde s in he con ex o NTR managemen a e qui e di e se. A he mic o le el, each go e n-
men o ice who is in cha ge o managing NTR mus pay a en ion o he in e es s o a ious s akehold-
e s. In e nal s akeholde s come om di ec supe iso s, heads o o ices, and colleagues/colleagues.
Public se an who is in handling NTR managemen mus be able o di ide hei ime and a en ion o
ul ill all hei in e es s. In e nal s akeholde s usually wan quick comple ion o wo k and con inuous
inno a ion o imp o emen o business p ocesses.
On he o he hand, NTR managemen bu eauc a s a e also aced wi h he in e es s o ex e nal s ake-
holde s, including he public who use NTR se ices, he Minis y o Finance as he NTR egula o , and he
sup eme audi o as he ex e nal audi o . All o hese s akeholde s ha e di e en needs om each o he ,
so hey equi e ale ness om e e y go e nmen employee who has he manda e o manage NTR. The
communi y wan s e icien NTR se ices a an a o dable cos . The Minis y o Finance eques s ha all
NTR managemen agencies pay a en ion o all p o isions egula ed in he NTR law, including he p o-
ision o sanc ions o go e nmen employees who iola e he egula ions. The sup eme audi o wan s
audi ecommenda ions o ha e se ious a en ion om all NTR managemen agencies o be ollowed up
and epo ed egula ly.
In line wi h o he esea ch on ac o s ha con ibu e o accoun abili y in he public sec o , his
esea ch ocuses on in e nal o ganiza ional esou ces such as leade ship, human esou ce compe ency,
in e nal con ol, and he use o in o ma ion echnology in inc easing accoun abili y in NTR managemen
wi hin lMA.
An o ganiza ion mus main ain ela ionships wi h i s s akeholde s by disclosing in o ma ion o s ake-
holde s and accommoda ing hei needs and desi es. when associa ed wi h public en i ies, he go e n-
men is likened o a company ha ope a es wi h a en ion o he bene i s ha will be p o ided o he
communi y as s akeholde s. These s akeholde s pu p essu e on public sec o o ganiza ions, among o h-
e s, o always uphold e hics (A e y e al., 2011). The go e nmen mus p o ide inancial managemen
in o ma ion and accommoda e he needs and desi es o s akeholde s. NTR managemen has wo aspec s,
namely se ice and iscal. S akeholde heo y emphasizes he need o NTR managemen agencies o
p o ide excellen se ices o he communi y and op imize NTR e enues om he se ices hey p o ide
o mee NTR a ge s app o ed by he legisla i e.
3.3. NTR policy and sus ainabili y concep
Economic g ow h achie emen wi h sus ainabili y has become one o s a egic issues among G-7 coun-
ies (Doğan e al., 2022). NTR as a pa o economic s imulus in Indonesia needs o be paid a en ion
mo e se iously o suppo i s exis ence in he u u e. The NTR managemen aspec is closely ela ed o
ees o he public o goods and se ices and is based on s a u o y p o isions. NTR e o m began wi h
he eme gence o law Numbe 20 o 1997 which o mo e han wen y yea s inspi ed he bi h o
COGENT BUSINESS & MANAGEMENT 7
a ious NTR managemen no ms. One o he in e es ing no ms in law 20/1997 is ha go e nmen agen-
cies ha collec NTR can use some o he unds o ca y ou ac i i ies ela ed o NTR collec ions. This
p o ision is emphasized and cla i ied in law Numbe 9 o 2018 which is a eplacemen law o law
20/1997. In he p o isions o A icle 33, i is s a ed ha he use o pa o he NTR unds can be p o-
posed by Minis ies/Ins i u ions o ca ying ou NTR managemen and/o imp o ing he quali y o NTR
managemen , o he ac i i ies; and/o op imiza ion o NTR. The Minis e o Finance gi es app o al o
ejec ion o he p oposal by conside ing he s a e’s inancial condi ion, iscal policy, and lMA’s unding
needs. In his case, wha is mean by lMA’ unding needs is he unding needs o lMA as he NTR man-
agemen agency o NTR se ices as he main p io i y.
li e a u e on public inance and public choice shows ha go e nmen bu eauc acy is ine icien
because bu eauc a s can exploi hei monopoly posi ion o o ce ci izens as consume s in o he
demand cu e wi h a scheme o cha ging e e y hing o ci izens o being eleased al oge he (Sun &
Jung, 2012). In con as o manage s in he p i a e sec o who can maximize co po a e p o i s, bu eau-
c a s canno p o i om any p o i s hei o ganiza ions may gene a e. In p ac ice, NTR managemen
can p o ide inancial bene i s o some bu eauc a s. This is possible because o he exis ence o a
pe mi mechanism o he use o pa o he NTR unds collec ed by lMA. The use o hese unds can
be in he o m o pu chasing goods ha p o ide incen i es o some employees in ol ed in man-
aging NTR.
An al e na i e iew o bu eauc a ic beha io is he heo y o ‘ iscal illusion’ (Sun & Jung, 2012). This
heo y sugges s ha when go e nmen e enues a e unobse ed o no ully obse ed by axpaye s,
go e nmen cos s a e pe cei ed o be cheape han hey a e. Thus, om a poli ician’s pe spec i e, he
exis ence o iscal illusions allows poli icians o choose e enue mechanisms ha maximize he ex en o
which spending can be inc eased wi hou a ac ing public a en ion. Meanwhile, a he same ime, his
kind o e enue mechanism will end o encou age consump ion ha is g ea e han he axpaye ’s op i-
mal poin by hiding he ac s abou he ac ual cos s o public se ices (wagne , 1976 in Sun 2009).
NTR managemen in Indonesia has expe ienced dynamic changes. A leas , we ha e gone h ough
h ee e o ms in he NTR sec o (wibowo e al., 2021). Re o m o NTR managemen began wi h he p es-
ence o law Numbe 20 o 1997 conce ning NTR. This law is conside ed he ini ial ounda ion o NTR
e o m in subsequen yea s. An impo an p inciple campaigned o in law Numbe 20 o 1997 is ha
all s a e e enues ou side o axes a e essen ially Non-Tax S a e Re enues (NTR). This was in ended o
encou age Depa men al and Non-Depa men al leade s a ha ime (now lMA) no o ca y ou hei
managemen o s a e e enues ob ained om he implemen a ion o hei du ies and unc ions. In
e u n, some o he unds deposi ed as NTR in o he s a e easu y can be eques ed back by he go -
e nmen agency managing NTR o he Minis y o Finance as he agency ca ying ou du ies as s a e
gene al easu e .
The second phase o NTR e o m was ma ked by he issuance o a package o laws in he ield o
s a e inance. In law Numbe 17 o 2003, he e m NTR was in oduced wi h he e m non- ax e enue
and became one o h ee g oups o s a e income in he APBN besides axa ion and g an s. Fu he mo e,
he s a e inance law also egula es gene ally who has he au ho i y o ca y ou NTR managemen .
Fu he mo e, law Numbe 1 o 2004 conce ning S a e T easu y in oduced he e m BlU which would
la e become he p ima donna en i y o cen al and egional agencies in adop ing he p inciples o
se ice e iciency, as p edic ed in he NPM concep .
we can ind he meaning o iscal sus ainabili y in some pieces o li e a u e wi h e y di e se expla-
na ions. The e a e a leas wo big concep s in iscal sus ainabili y, namely ela ed o sol ency a io and
in e - empo al budge (Mali o, 2014). Fiscal sus ainabili y is also o en associa ed wi h se e al pe spec-
i es such as he go e nmen deb bu den ha mus be bo ne (Blancha d, 1990; Doma , 1944; IMF, 2002;
OECD, 2009), he abili y o main ain weal h (Bui e e al., 1985), and he abili y o p o ide se ices and
unding commi men s (IPSASB, 2013). The mos basic de ini ion o iscal sus ainabili y is balanced public
inances, whe e he go e nmen co e s i s expendi u e om i s e enues while educing i s dependence
on loans and bo owings (Bi d, 2003). E o s o main ain iscal sus ainabili y depend on he a ailabili y
o accu a e in o ma ion abou pas and u u e e enues and expendi u es. In o he wo ds, he go e n-
men needs o clea ly de ine accoun abili y and es ablish inancial managemen p ac ices o en o ce
hese ules (Goop u, 2005). In his con ex , inancial sus ainabili y can be de ined also as he
14 P. wIBOwO AND E. MURwANINGSARI
Table 1. ope a ionaliza ion o esea ch a iables.
Va iable’s name,
Code, and Role De ini ion o ope a ion Dimensions, indica o s, Code sou ces
n R sus ainabili y,
n R-s,
endogenous
he n R sus ainabili y is a condi ion
in which n R emains a p io i y
in he execu ion o he asks and
unc ions o minis ies/ agencies,
con inues o be one o he main
con ibu o s o he s a e Budge
(aPBn), and equi es budge
alloca ion in he Minis y and
agency Wo k Plans and Budge s
(WPB)
s a egic Planning (5 indica o s,
n R-s01-n R-s05)
1. se ice capaci y (7 indica o s,
n R-s06-n R-s12)
2. Re enue capaci y (6 indica o s,
n R-s13-n R-s18)
3. expendi u e managemen (5
indica o s, n R-s19-n R-s23)
4. Pe o mance o budge execu ion
quali y (n R-s24-n R-s27) o al
indica o s in his a iable = 27
i ems
1. De eloped om he dimension o
leade ship and s a egic ision by
León (2001)
2. De eloped om he dimension o
se ice capaci y p oposed by iPsasB
(2013)
3. De eloped om he dimension o
e enue capaci y p oposed by
iPsasB (2013)
4. De eloped om egula ion
conce ning n R
5. De eloped om egula ion
conce ning moni o ing and
e alua ion o budge execu ion a
LMa
n R accoun abili y,
n R-a,
exogenous,
endogenous,
and in e ening
he n R accoun abili y indica es
employee accoun abili y
ep e ep esen sncep o
accoun abili y ocuses on wha is
pe cei ed by indi idual ci il
se an s who manage n R in
complying wi h he o mal
p o isions go e ning n R
accoun abili y
a ibu abili y (5 indica o s,
n R-a01-n R-a05)
5. obse abili y (3 indica o s,
n R-a06-n R-a08)
6. e aluabili y (3 indica o s,
n R-a09-n R-a11)
7. answe abili y (3 indica o s, n R-a
12- n R-a 14)
8. Consequen iali y (5 indica o s, n R-a
15- n R-a 19)
9. Poli ical aspec (4 indica o s,
n R-a20-n R-a23)
10. spi i uali y aspec (4 indica o s,
n R-a24-n R-a27) o al indica o s in
his a iable = 27 i ems
6. De eloped om Han & Pe y, (2019)
and egula ion conce ning n R
7. De eloped om Han & Pe y, (2019)
and egula ion conce ning n R
8. De eloped om Han & Pe y, (2019)
and egula ion conce ning n R
9. De eloped om Han & Pe y, (2019)
and egula ion conce ning n R
10. De eloped om Han & Pe y,
(2019), egula ion conce ning n R,
and egula ion conce ning public
se an ’s pe o mance assessmen
11. De eloped om ahya uddin &
akba , (2017), Bo ens, (2006)
12. De eloped om Fa es and noo din
(2016); Menni a & P iyan o (2022)
sus ainable
leade ship, sL,
exogenous
sus ainable leade ship is a
leade ship concep aimed a
ensu ing ha he managemen
o non- ax s a e Re enue can
con inue o be ca ied ou in he
long e m.
Cohesi e di e si y (3 indica o s,
sL01-sL03)
11. o ganiza ional jus ice (4 indica o s,
sL04-sL07)
12. employee De elopmen
(4 indica o s, sL08-sL11)
13. P og ess o ien a ion (3 indica o s,
sL12-sL14)
14. Wo k-li e balance (3 indica o s,
sL15-sL17) o al indica o s in his
a iable = 17 i ems
13. De eloped om Lee (2017) and
egula ion conce ning n R
14. De eloped om Lee (2017) and
egula ion conce ning n R
15. De eloped om Lee (2017) and
egula ion conce ning n R
16. De eloped om Lee (2017) and
egula ion conce ning n R
17. De eloped om Lee (2017) and
egula ion conce ning n R
sus ainable
in o ma ion
sys em, sis,
exogenous
a sus ainable in o ma ion sys em is
a condi ion ha he n R sys em
could se e o long-las ing a a
sa is ac o y le el
Quali y (8 indica o s, sis01-sis08)
15. usage (4 indica o s, sis09-sis12)
16. Bene i (3 indica o s, sis13-sis15)
17. sus ainable (5 indica o s,
sis16-sis20) o al indica o s in his
a iable = 20 i ems
18. De eloped om abdulka eem &
Ramli, (2021); a iyan o e al., (2022);
DeLone & McLean, (2003); ind iani
e al., (2020); Pe e e al., (2008)
19. De eloped om abdulka eem &
Ramli, (2021); a iyan o e al., (2022);
J. V. Chen e al., (2015); DeLone &
McLean, (2003); ind iani e al.,
(2020); Pe e & McLean, (2009);
Ziemba, (2019)
Human esou ce
compe ency.
HRC, exogenous
employee compe ency (HR) shows
he abili y and expe ise o
employees in unde s anding and
mas e ing some hing, in his case
compe ency in managing n R
bo h ha d and so skills.
echnical compe ency (11 indica o s,
HRC01-HRC11)
18. Manage ial compe ency
(8 indica o s, HRC12-HRC19)
19. social-cul u al compe ency
(HRC20-HRC22) o al indica o s in
his a iable = 22 i ems
20. De eloped om a lini e al.,
(2014); Ha ya i, (2018); Mus apha,
(2018)
21. Regula ion conce ning he
handbook o ci il se an ’s
compe ency in indonesia
22. Regula ion conce ning he
handbook o ci il se an ’s
compe ency in indonesia
in e nal con ol, iC,
exogenous
an in eg al p ocess o ac ions and
ac i i ies ca ied ou con inuously
by leade ship and all employees
o p o ide adequa e con idence
in achie ing o ganiza ional goals
h ough e ec i e and e icien
ac i i ies, eliabili y o inancial
epo ing, secu i y o s a e asse s,
and compliance wi h laws and
egula ions
Con ol en i onmen (4 indica o s,
iC01-iC04)
20. Risk assessmen (4 indica o s,
iC05-iC08)
21. Con ol ac i i y (3 indica o s,
iC09-iC11)
22. in o ma ion and communica ion
(3 indica o s, iC12-iC14)
23. in e nal con ol moni o ing
(3 indica o s, iC15-iC17) o al indica o s
in his a iable = 17 i ems
go e nmen egula ion conce ning he
go e nmen in e nal Con ol sys em
(Con inued)
COGENT BUSINESS & MANAGEMENT 15
Fu he mo e, esponden s om he selec ed lMA mus : (i) ha e wo ked in go e nmen ins i u ions o
a minimum o 5 yea s, (ii) ha e wo ked in he ield o NTR o a minimum o 2 yea s, (iii) ha e a minimum
educa ion le el o a h ee-yea college.
The sample size in his esea ch ollows he c i e ia ecommended by Hai e al., (2014), known as he
‘10 imes ule.’ The 10 imes ule means ha he sample size equi ed o da a analysis using he S uc u al
Equa ion Me hod-Pa ial leas Squa es (SEM-PlS) model should be a leas 10 imes he sum o he
la ges numbe o o ma i e indica o s. The highes numbe o hose indica o s in ou s udy is 27 i ems,
so he minimum sample size should be 270 esponden s. Acco ding o Kline (2005), a sample size is
conside ed o be la ge i i is o e 200 samples. In his s udy, a e dis ibu ing ques ionnai es o selec ed
go e nmen ins i u ions as s a ed abo e, we go 353 e u ned ques ionnai es which we e u he p o-
cessed and analyzed.
5.2. Va iables and measu emen
we use ou independen a iables, namely sus ainable leade ship (Sl), sus ainable in o ma ion sys em (SIS),
human esou ces compe ency (HRC), and ex e nal con ol (IC). This s udy places NTR accoun abili y (NTR-A)
as a media ing a iable and NTR sus ainabili y (NTR-S) as a dependen a iable. All a iables in ou esea ch
we e measu ed by using he like scale 1 o 5 whe e 1 = s ongly disag ee; 2 = disag ee; 3 = doub ; 4 = ag ee;
and 5 s ongly ag ee. The explana ion o he a iables used in his esea ch ch p esen ed in Table 1.
The es ing o heo ies/hypo heses in his esea ch is ca ied ou using S uc u al Equa ion Modeling
(SEM), which is a mul i a ia e analysis echnique used o analyze complex ela ionships be ween a i-
ables. SEM is used o examine and alida e a model (Hai e al., 2019). The p ima y equi emen o using
SEM is o cons uc a hypo hesis model consis ing o s uc u al and measu emen models in he o m o
a pa h diag am based on heo e ical jus i ica ion. This esea ch employs alidi y and eliabili y es ing.
Validi y es ing is used o assess whe he a ques ionnai e is alid o no . Acco ding o Hai e al. (2019),
a ques ionnai e is conside ed alid i he ques ions wi hin i a e capable o measu ing wha we in end
o measu e. Reliabili y es ing is used o measu e a ques ionnai e, which se es as an indica o o a a i-
able o cons uc . A ques ionnai e is conside ed eliable i esponden s’ answe s o he ques ions in he
ques ionnai e a e consis en o e ime.
6. Empi ial esul s and discussion
6.1. Empi ical esul s
6.1.1. Responden s p o ile
The esea ch da a was ob ained h ough he dis ibu ion o ques ionnai es p epa ed using an online
pla o m. The dis ibu ion o ques ionnai es was ca ied ou h ough an o icial le e o se e al ele an
ins i u ions such as he Di ec o a e Gene al o Budge , Di ec o a e Gene al o T easu y, and Di ec o a e
Gene al o S a e Asse s. These h ee ins i u ions a e uni echelon I unde he Minis y o Finance o
Republic o Indonesia which ha e s akeholde s om a ious lMA as NTR collec ing agencies. The ques-
ionnai e da a illed ou by esponden s we e ecei ed by he esea che du ing he pe iod om Ap il 3
o June 20, 2023. The esponden s who illed ou he ques ionnai e du ing ha pe iod amoun ed o 363
Va iable’s name,
Code, and Role De ini ion o ope a ion Dimensions, indica o s, Code sou ces
Wo king expe ience,
We, exogenous,
con ol a iable
he enu e o public se an s
wo king o go e nmen en i ies
wo indica o s:
24. Yea s o expe ience as go e nmen
as go e nmen o ice
25. Yea s o expe ience assigned in he
ield o n R
o al indica o s in his a iable = 2
i ems
Ba am (2021); Kalaiwanen e al.,
(2021)
he o al indica o s o all a iables a e
132 i ems
Table 1. Con inued.
16 P. wIBOwO AND E. MURwANINGSARI
indi iduals, wi h 353 ques ionnai es a e conside ed as comple ed o ms. The dis ibu ion o esponden s
is qui e good because he e is ep esen a ion om each lMA ha is among he op 20 NTR gene a o s,
al hough in a ying numbe s. The la ges numbe o esponden s comes om he Minis y o Heal h,
o aling 53 indi iduals o 15 pe cen o he o al esponden s, while he second highes is he Minis y
o Finance wi h 48 indi iduals o 13.6 pe cen .
6.1.2. Validi y and eliabili y es s
Be o e es ing he hypo heses, we conduc ed he alidi y and eliabili y es s. This s udy u ilizes ou
independen a iables, one in e ening a iable, one dependen a iable, and one con ol a iable, wi h
a o al o 132 indica o s. The ini ial s age in p ocessing p ima y da a is o assess he alidi y o whe he
all 132 indica o s can be used o hypo hesis es ing. In he SEM-PlS applica ion, he alidi y o indica o s
can be obse ed h ough he magni ude o loading ac o s. Hai e al. (2019) explained ha loading
ac o s ha can be used as a e e ence o assessing he alidi y o p ima y da a in SEM models ange
om 0.5 o 0.7. Meanwhile, indica o eliabili y is assessed using C onbach’s alpha, wi h a minimum alue
o 0.7 conside ed a good measu e (Kwong & wong, 2019). Table 2 below p esen a s summa y he o ou e
loading o indica o s used in ou s udy.
Based on he in o ma ion in Table 2 abo e, he o al numbe o alid indica o s is 107 i ems. These
alid indica o s we e subsequen ly subjec ed o eliabili y es ing, and he esul s we e excellen as all
a iables had C onbach’s alpha sco es abo e 0.7, wi h some e en exceeding 0.94. The esul s o he
mul icollinea i y es indica ed ha he VIF sco es o each indica o emained below 10, indica ing he
absence o mul icollinea i y issues among he independen a iables.
6.2. Hypo heses es esul s
Table 3 displays he es ing esul s o ou hypo heses. we can see ha sus ainable leade ship (Sl), sus-
ainable in o ma ion sys ems (SIS), and human esou ce compe ency (HRC) do no ha e posi i e impac s
Table 2. ou e loading.
Va iables
indica o s
Validi y (ou e loading)
Reliabili y
(C onbach’s alpha) o al Valid no Valid
n R sus ainabili y (n R-s) 27 13 14 0.614-0.818 0.963
n R accoun abili y (n R-a) 27 19 8 0.562-0.820 0.948
Sus ainable Leade ship (SL) 17 17 0 0.639-0.871 0.966
Sus ainable In o ma ion
Sys em (sis)
20 20 0 0.619-0.849 0.973
Human esou ce compe ency
(HRC)
22 20 2 0.556-0.871 0.963
in e nal con ol (iC) 17 17 0 0.701-0.879 0.969
Wo king expe ience (We) 2 1 1 0.998 1.000
To al indica o s 132 107 25
Table 3. Hypo heses es ing esul .
Hypo heses symbol Coe icien s d De -s a p- alues Conclusion
H1sL → n R-s 0.103 0.068 1.523 0.128 no suppo ed
H2sis → n R-s −0.027 0.051 0.533 0.594 no suppo ed
H3HRC →n R-s 0.005 0.066 0.080 0.936 no suppo ed
H4iC →n R-s 0.300 0.075 4.006 0.000 suppo ed
H5n R-a →n R-s 0.473 0.072 6.602 0.000 suppo ed
H6sL →n R-a→ n R-s 0.167 0.038 4.418 0.000 suppo ed as
media ing
H7sis →n R-a→ n R-s 0.037 0.019 1.937 0.053 no suppo ed
H8HRC →n R-a→
n R-s
0.2000 0.046 4.346 0.000 suppo ed as
media ing
H9iC →n R-a→ n R-s 0.052 0.032 1.600 0.110 no suppo ed
non-hypo hesis We →n R-s 0.010 0.031 0.310 0.757 no suppo ed
non-hypo hesis We →n R-a→ n R-s 0.031 0.012 2.607 0.009 suppo ed as
media ing
No e. R-squa ed o hese hypo heses es s is 0.675 o n = 353.
COGENT BUSINESS & MANAGEMENT 17
on NTR sus ainabili y (NTR-S). Thus, H1, H2, and H3 a e no suppo ed espec i ely. Meanwhile, in e nal
con ol (IC) and NTR accoun abili y (NTR-A) posi i ely in luence NTR-S, hence, H4 and H5 a e accep ed. I
indica es ha hese wo a iables a e ma e in explaining NTR-S a iabili y. Based on a pa h analysis, we
ob ain in o ma ion om Table 3 ha NTR-A does ha e a ole as a media ing a iable in he posi i e
e ec o Sl and HRC on NTR-S espec i ely. The e o e, H6 and H8 a e con i med in his s udy. On he
o he hand, SIS and IC do no ha e an indi ec e ec on NTR h ough NTR-A, acco dingly, H7 and H9 a e
no suppo ed. In he ligh o he con ol a iable, Table 3 p esen s ha wo king expe ience does no
posi i ely a ec NTR-S bu i does indi ec ly in luence NTR-A.
Subsequen ly, his s udy is a emp ing o p opose a new measu emen o NTR-A beyond es ablished
li e a u e and de elop NTR-S om p e ious guidance. The old model o NTR-A is based on he s udy o
Han & Pe y (2019) whe eas el o indi idual accoun abili y is measu ed in i e dimensions (a ibu abil-
i y, obse abili y, e aluabili y, answe abili y, and consequen iali y). This esea ch p oposes wo addi ional
dimensions, poli ical (de eloped by Ahya uddin & Akba , (2017), Bo ens, (2006)) and spi i ual aspec s (as
sugges ed by Fa es & Noo din (2016); Menni a & P iyan o (2022)). On he o he hand, NTR-S measu e-
men was de eloped by IPSASB (2013) and leon (2001). In he IPSASB (2013) model, iscal sus ainabili y
can be iewed om h ee dimensions, while leon (2001) a gues ha iscal sus ainabili y comes om ou
pilla s. These wo models a e adap ed o exis ing NTR egula ion, so ha we p opose 5 dimensions o
measu e NTR-S.
6.3. The discussion
The esul s o his s udy con i m leade ship does no ha e a di ec impac on NTR-S (Tables 4 and 5).
This indica es ha e en hough leade ship may c ea e a s eng hening o accoun abili y, a leade canno
immedia ely in luence NTR sus ainabili y. The indings in his s udy a e no in line wi h Mun o d’s s udy,
which e ealed ha good leade ship suppo s iscal sus ainabili y in non-p o i o ganiza ions. This
esea ch also does no suppo lee’s (2017) indings ega ding he impo an ole o leade ship in achie -
ing he pe o mance o go e nmen agencies. Howe e , his s udy is consis en wi h he indings o
Rachmawa i and Salendu (2022), who did no ind any impac o leade ship on he pe o mance o
public sec o o ganiza ions.
Based on he hypo heses es esul s, he e was no in luence o he u iliza ion o in o ma ion echnol-
ogy on NTR pe o mance was ound. This condi ion aligns wi h he indings o Hakim and wibowo (2021)
Table 4. Di ec s indi ec e ec s.
Di ec e ec Coe icien s indi ec e ec Coe icien s
sL →n R-s 0.103 sL →n R-a→n R-s 0.167**
sis →n R-s −0.027 sis →n R-a→n R-s 0.053
HRC →n R-s 0.005 HRC →n R-a→n R-s 0.200**
iC →n R-s 0.300** iC→n R-a→n R-s 0.052
We →n R-s 0.010 We →n R-a→n R-s 0.031**
no e: ** signi ican a 1% le el, * signi ican a 5% le el.
Table 5. sensi i i y analysis o n R-s a iable.
in luence es s Coe icien s d De -s a p- alues Conclusion
New Model wi h addi ional dimensions– R-squa ed 0,675, n = 353
sL →n R-s 0.103 0.068 1.523 0.128 H1 is no suppo ed
sis →n R-s −0.027 0.051 0.533 0.594 H2 is no suppo ed
HRC →n R-s 0.005 0.066 0.080 0.936 H3 is no suppo ed
iC →n R-s 0.300 0.075 4.006 0.000 H4 suppo ed
n R-a →n R-s 0.473 0.072 6.602 0.000 H5 suppo ed
We →n R-s 0.010 0.031 0.310 0.757 no signi ican
Old Model wi hou dimensions imp o emen in NTR-A and NTR-S– R-squa ed 0.556, n = 353
sL →n R-s 0.141 0.092 1.535 0.125 H1 is no suppo ed
sis →n R-s 0.026 0.055 0.477 0.633 H2 is no suppo ed
HRC →n R-s 0.094 0.084 1.114 0.266 H3 is no suppo ed
iC →n R-s 0.296 0.105 2.818 0.005 H4 suppo ed
n R-a →n R-s 0.267 0.078 3.389 0.000 H5 suppo ed
We →n R-s 0.045 0.035 1.286 0.199 no signi ican
18 P. wIBOwO AND E. MURwANINGSARI
in hei esea ch on he inancial epo ing pe o mance o public se ice agencies, which s a ed ha he
p esence o in o ma ion sys ems and in o ma ion echnology does no necessa ily ha e a posi i e e ec
on o ganiza ions. In addi ion, he Di ec o a e Gene al o Budge as a NTR egula o y body has de eloped
many suppo ing applica ions a each s age o NTR managemen . The au ho suspec s ha each o hese
applica ions con ibu es o he e o s o achie e e icien NTR managemen , so he ole o SIMPONI in
NTR sus ainabili y canno be obse ed sepa a ely.
Ou s udy con i ms ha human esou ce compe ency does no ha e a di ec impac on NTR sus ain-
abili y. The i e mos impo an indica o s o NTR sus ainabili y, based on he o de o ou e loading
alues, include e icien NTR managemen , cla i y o ou pu s in NTR managemen , e ec i e NTR manage-
men , he implemen a ion o minimum se ice s anda ds, and he abili y o p o ide long- e m public
se ices. These i e indica o s, i u ns ou , a e no su icien ly imp o ed by he op i e compe encies
possessed by bu eauc a s. Pasae e al. (2021) ound ha knowledge and skills ha e a posi i e e ec on
pe o mance. Con e sely, he expe ience and beha io o employees do no ha e an impac on pe o -
mance achie emen . This means ha employee a i udes play an equally impo an ole in o ganiza ional
e ec i eness.
In e nal con ol has p o en o ensu e he e ec i eness and e iciency o NTR managemen . This pic-
u e e lec s ha he in e nal con ol scheme designed in Go e nmen Regula ion Numbe 60 o 2008
has been e ec i e in sa egua ding s a e e enue and asse s. This s udy suppo s p io s udies, such as
Ma dinan e al. (2018), Debo a (2018), and U omo & E endi (2019) who disco e ed ha Good quali y
in e nal con ol is a o able o o ganiza ional pe o mance. The pe o mance o he public sec o can
mani es as budge e iciency o he e ec i eness o e enue a ge achie emen which a e ele an in
he NTR con ex . Howe e , ou s udy is con a y wi h s udy by Dewi e al. (2021) who e ealed he in e -
nal con ol did no con ibu e o he pe o mance o public sec o o ganiza ions om in he pe spec i e
o illage und managemen .
Tu ning o he e ec o accoun abili y, his esea ch con i ms se e al s udies conduc ed by se e al
au ho s such as Doo en e al. (2010), Dubnick (2011), Romzek & Ing aham (2009) and Fu qan e al. (2020),
and Sa u e al. (2020). The posi i e in luence o accoun abili y on pe o mance is also e iden in he
s udy by Risako a & Akba , (2019), which examined he pe o mance o he Maluku P o incial Go e nmen .
Fu he mo e, Han (2020), in hei obse a ion o public sec o accoun abili y in he Uni ed S a es, ound
ha he absence o accoun abili y esul s in unsa is ac o y o ganiza ional pe o mance. Howe e , his
s udy is di e en om he s udy o Pe iwi & wibowo (2022) which disco e ed ha inancial epo ing
accoun abili y in cen al go e nmen agencies did no ha e a signi ican impac on he pe o mance o
public se ices using he NTR expendi u e as a p oxy.
Accoun abili y is one o m o good go e nance in he public sec o . The lack o inancial accoun abil-
i y in a go e nmen agency can c ea e oppo uni ies o co up p ac ices (Hasan & Si i, 2014). The mo e
co up ion he e is he g ea e he h ea o he u u e sus ainabili y o s a e e enue. Thus, accoun abil-
i y is a p e equisi e o achie ing sus ained good pe o mance. Han (2020), in his obse a ion o public
sec o accoun abili y in he Uni ed S a es, also ound ha he absence o accoun abili y esul s in unsa -
is ac o y o ganiza ional pe o mance.
The p ac ices o iola ions in NTR managemen by NTR collec ing agencies, as e ealed by he audi s
conduc ed by he Sup eme Audi Agency (BPK), a e suspec ed o be caused by excessi e bu eauc a ic
lexibili y. Minis ies and go e nmen agencies ha do no iola e NTR go e nance ules should be able
o easily achie e bo h sho - e m and long- e m NTR a ge s. Con inuous iola ions by hese agencies
will ha e a long- e m impac on NTR sus ainabili y.
Based on Table 4, we a gue ha accoun abili y plays a c ucial media ing ole in he in luence o inde-
penden a iables on NTR sus ainabili y. This inding s eng hens p e ious esea ch esul s, such as whi e
& Rezania (2019) when examining accoun abili y a a uni e si y in he Uni ed S a es and he s udy by
Kang e al. (2022) on companies in Taiwan. Good accoun abili y ul ima ely a ec s o ganiza ional pe o -
mance (R. C. Dewi & Rian opu a, 2019).
NTR accoun abili y has p o en o be a c i ical equi emen o secu ing long- e m NTR managemen .
The ole o accoun abili y in sa egua ding NTR sus ainabili y is e iden ac oss a ious cen al go e nmen
en i ies. Howe e , om an NTR objec pe spec i e, accoun abili y is mo e e ec i e in achie ing NTR pe -
o mance in se ice and s a e p ope y compa ed o o he NTR objec s.
COGENT BUSINESS & MANAGEMENT 19
The c ucial ole o accoun abili y as a media ing a iable is especially impo an o a iables ha do
no signi ican ly impac NTR sus ainabili y, such as leade ship (Sl) and human esou ce compe ency
(HRC). leade ship will ha e meaning o sus ainable NTR managemen i i can encou age go e nmen
o icials o adhe e o accoun abili y p inciples. Fu he mo e, human esou ce compe ency can be a pow-
e ul ool in secu ing non- ax s a e e enue in he long e m i i in e nalizes NTR accoun abili y alues.
Based on he da a in Table 4 abo e, i can be obse ed ha sus ainable leade ship (Sl) is mo e mean-
ing ul in imp o ing NTR pe o mance when i is achie ed h ough he enhancemen o employee accoun -
abili y i s . The same applies o human esou ce compe ency and wo k expe ience as ci il se an s. On he
o he hand, in e nal con ol is mo e po en in di ec ly in luencing NTR sus ainabili y (0.3) compa ed o
going h ough accoun abili y, which is no signi ican a he 5% le el. Meanwhile, sus ainable in o ma ion
sys ems (SIS) do no ha e a signi ican impac on NTR sus ainabili y, ei he di ec ly o indi ec ly.
The posi i e e ec o accoun abili y on NTR sus ainabili y ei he as an independen a iable o a medi-
a ing a iable as e ealed in ou s udy is ele an o agency heo y wi hin he NPM amewo k. Agency
heo y in he public sec o is ele an conside ing ha bu eauc a s should explain he pe o mance hey
ha e achie ed o he public h ough membe s o pa liamen . Explana ion o pe o mance is one o he
co e concep s o NPM. Go e nmen o ice s who handle NTR managemen ealize ha hei pe o mance
is e alua ed by supe iso s om nume ous aspec s. NTR pe o mance is now conside ed o be one o
aluable elemen s in assessing public o ice s. The mo e complian go e nmen employees wi h NTR egu-
la ions, he mo e likely hey show excellen indi idual accoun abili y. Thus, he NPM doc ine which empha-
sizes pe o mance measu emen makes agency heo y impo an o apply in he public sec o .
Meanwhile, his s udy con i ms he s akeholde heo y ha in he NTR managemen con ex , public
se an s mus conce n ega ding he in e es s o su ounding s akeholde s. NTR sus ainabili y and NTR
accoun abili y ha e become mo e s a egic issue o discuss no only among go e nmen ins i u ions bu
also poli icians om House o Rep esen a i e. Pe sis en audi indings in NTR a ea a ac public a en-
ion. People may doub he se iousness o go e nmen o add ess hese p oblems. On he o he hand,
NTR has been consis en o con ibu e o na ional budge e enue in he las decades. This means ha
i we would like o ensu e iscal sus ainabili y is s able in upcoming yea s, NTR issues as e ealed as audi
indings mus be handled p ope ly. This issue is now becoming essen ial o o e come by go e nmen
o ice s ac oss lMAs who a e in cha ge in NTR managemen .
6.6. Robus ness check
The hypo heses es esul s as can be seen in Table 3 a e de i ed om he new model wi h se en
dimensions o NTR-A and i e dimensions o NTR-S. To ensu e whe he ou new model o NTR-A and
NTR-S a e ela i ely be e han he old ones, we did a sensi i i y analysis. This analysis is conduc ed by
compa ing he hypo heses es esul s (di ec e ec only) in Table 3 wi h he hypo heses es o he
p e ious models (wi hou any dimension imp o emen s), as i is shown in Table 5 below.
Based on he sensi i i y es esul s in Table 5, i can be s a ed ha he new model con aining no el y
is supe io o he old model wi hou no el y, wi h he ollowing a gumen s. Fi s ly, he R-squa ed o he
new model (0.675) is signi ican ly highe compa ed o he R-squa ed o he old model (0.556). Secondly,
he es ima ed coe icien alues o signi ican a iables in he new model a e highe han hose in he
old model. The es ima ed coe icien alue o IC in he main model is 0.300, which is highe han he
pa ame e alue o IC in he old model, which is only 0.296. Simila ly, he es ima ed coe icien alue
o NTR-A in he new model (0.473) is highe compa ed o he old model (0.267). Thus, his s udy makes
a signi ican con ibu ion o measu emen de elopmen bo h in accoun abili y and iscal sus ainabili y in
he con ex o he NTR egime in Indonesia
7. Summa y and conclusion
This s udy aims o analyze he ac o s in luencing NTR sus ainabili y wi h accoun abili y as a media ing
a iable. The esea ch also obse es whe he hese ac o s ha e a s onge di ec impac on NTR sus ain-
abili y o an indi ec impac h ough accoun abili y as an in e ening a iable. The esea ch subjec s a e
ci il se an s in ol ed in he NTR managemen p ocess wi hin lMA. Based on ou obse a ion, we
20 P. wIBOwO AND E. MURwANINGSARI
conclude ha sus ainable leade ship, sus ainable in o ma ion sys ems, and human esou ce compe ency
we e no ound o ha e a di ec impac on NTR sus ainabili y. Only in e nal con ol has been p o en
e ec i e in di ec ly p omo ing e icien NTR managemen . The c ucial ole o in e nal con ol in suppo -
ing NTR sus ainabili y is also e iden in a ious agencies, ega dless o hei unc ional uni ype, whe he
public se ice agencies o no . NTR accoun abili y has p o en o be a c i ical equi emen o secu ing
sus ainable NTR managemen . Based on pa h analysis, i is e iden ha only in e nal con ol has a g ea e
di ec impac on NTR sus ainabili y compa ed o going h ough accoun abili y. leade ship and human
esou ce compe ency a e mo e e ec i e in achie ing e ec i e and e icien NTR managemen when
media ed by employee accoun abili y i s . Meanwhile, in o ma ion sys ems do no a ec NTR sus ainabil-
i y, ei he di ec ly o indi ec ly.
Based on he sensi i i y es , i has been p o en ha he new measu emen model o NTR accoun -
abili y and NTR sus ainabili y is supe io o he p e ious model. The measu emen model o accoun abil-
i y needs o include poli ical and spi i ual dimensions, while he measu emen model o iscal
sus ainabili y in he ield o NTR needs o inco po a e spending managemen and budge execu ion
pe o mance dimensions.
P ac ically, he esea ch esul s con ibu e o NTR managemen agencies in s eng hening accoun abil-
i y by in e nalizing accoun abili y p inciples in NTR managemen . Mo eo e , NTR managemen agencies
a e expec ed o imp o e budge pe o mance o ensu e public se ices based on NTR und collec ion
a e main ained. This s udy also sugges s ha o p omo e long-las ing NTR con ibu o he na ional bud-
ge , exis ing NTR egula ions, o some ex en , need o be e ised o accommoda e ewa d and punish-
men policy in he NTR amewo k. lMAs mus main ain and s eng hen in e nal con ol wi hin ins i u ions
o suppo NTR sus ainabili y. The cen al go e nmen agencies also need o o mula e human esou ce
de elopmen policy by adop ing alen managemen o esul in be e quali ied leade s in nea u u e.
This s udy has se e al limi a ions. Fi s , his esea ch ocused mainly on he op wen y o go e nmen
agencies in e ms o NTR con ibu o o he na ional budge . Audi p oblems may be p esen beyond
ou sample ins i u ions. Second, ou esponden s may no be p opo ional o he numbe o NTR collec-
o agencies. The e a e lMA wi h a small numbe o esponden s e en hough hey ha e a la ge numbe
o wo k uni s. This is due o he di icul y in inding esponden s willing o ill ou a ques ionnai e con-
aining mo e han a hund ed s a emen s. Thi d, we ha e no me many key pe sons in NTR managemen
o discuss ou s udy esul s because o limi ed ime. The e o e, we ecommend ha o u u e esea ch
i is meaning ul o examine ou me hodology o de elop some o he measu emen s o accoun abili y
and sus ainabili y o apply o o he a eas a eas a such ede al ax o local go e nmen e enue. we also
sugges ha some o he esea ch app oaches may be aluable o en ich discussions and deepen analysis
such as expe imen design o e hnog aphy.
Au ho s’ con ibu ion
Concep ualiza ion – P.w.; Me hodology – P.w., E.M Fo mal Analysis – P.w., E.M.; In es iga ion – P.w., E.M.; w i ing –
O iginal D a – P.w.; w i ing – Re iew & Edi ing – P.w., E.M.; Supe ision – E.M.; P ojec Adminis a ion: P.w.; Funding
Acquisi ion o publica ion: P.w., E.M. All au ho s ag ee o be accoun able o all aspec s o he wo k
Disclosu e s a emen
The e a e no ele an inancial o non- inancial compe ing in e es s o epo .
Abou he au ho s
Puji Wibowo is a lec u e and he head o Depa men o Public Sec o Accoun ing, Poly echnic o S a e Finance
STAN, Sou h Tange ang, Indonesia. His esea ch in e es s co e public sec o accoun ing, non- ax e enue, and iscal
decen aliza ion.
E y Mu waningsa i is he head o he doc o al p og am in economics wi h a concen a ion in accoun ing a
Uni e si as T isak i. He esea ch in e es s include inancial accoun ing and capi al ma ke , public sec o accoun ing,
good go e nance
COGENT BUSINESS & MANAGEMENT 21
Funding
The au ho s ecei ed no di ec unding o his esea ch.
Da a a ailabili y s a emen
Da a ega ding non- ax e enue pe o mance can be accessed om o icial websi e o he Minis y o Finance o
Republic o Indonesia (www.kemenkeu.go.id). Meanwhile, da a ela ing o audi indings a e a ailable a Indonesian
Sup eme Audi o ’s o icial websi e (www.bpk.go.id). Resea ch da a ega ding e u ned su eys om esponden s and
SEM-PlS ou pu can be ob ained by sending us an email o: e y.mu waningsa i@ isak i.ac.id
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