The Effect of APIP Effectiveness on Performance Planning Quality: The Moderating Role of Management Commitment

Tri Janu Astuti; Helni Mutiarsih Jumhur

doi:10.24843/JIAB.2026.v21.i02.p01

Authors

Tri Janu Astuti Telkom University , School of Economics and Business, Telkom University, Bandung, Indonesia
Helni Mutiarsih Jumhur School of Economics and Business, Telkom University, Bandung, Indonesia

DOI:

https://doi.org/10.24843/JIAB.2026.v21.i02.p01

Keywords:

APIP effectiveness, decoupling, management commitment, performance planning, PLS-SEM

Abstract

Performance planning is central to public-sector accountability because it links organisational objectives, resource allocation, and subsequent performance evaluation. This study examines whether the effectiveness of the Government Internal Supervisory Apparatus (APIP) and management commitment are associated with the quality of performance planning within the Ministry of Communication and Digital Affairs, and whether management commitment moderates the relationship between APIP effectiveness and performance planning quality. Using a quantitative explanatory design, survey data from 86 respondents were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings show that both APIP effectiveness and management commitment are positively associated with performance planning quality. Management commitment also strengthens the positive relationship between APIP effectiveness and planning quality. Thus, management commitment appears to perform a dual role: it contributes directly to better performance planning while also creating the organisational conditions through which APIP can operate more effectively. The findings therefore suggest that improvements in public-sector performance planning depend not only on strengthening internal oversight, but also on securing sustained managerial support for the planning and accountability process.

References

Alqudah, H., Amran, N. A., Hassan, H., Lutfi, A., Alessa, N., alrawad, M., & Almaiah, M. A. (2023). Examining the critical factors of internal audit effectiveness from internal auditors’ perspective: Moderating role of extrinsic rewards. Heliyon, 9(10). https://doi.org/10.1016/j.heliyon.2023.e20497

Alsharari, N. M. (2022). Risk management practices and trade facilitation as influenced by public sector reforms: institutional isomorphism. Journal of Accounting and Organizational Change, 18(2), 192–216. https://doi.org/10.1108/JAOC-11-2018-0117

Bouckaert, G., & Van Dooren, W. (2023). Public Management and Governance (third). https://doi.org/10.4324/9781003282839-14

Darmawan, D., Yazid, H., & Bastian, E. (2022). Peran Karakteristik Aparat Pengawas Internal Pemerintah Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Komitmen Sebagai Variabel Pemoderasi. Jurnal Kebijakan Pembangunan Daerah, 6(2), 112–124. https://doi.org/10.56945/jkpd.v6i2.191

Hair, J. F. , J., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) Third Edition. SAGE Publications.

Indahyanti, R., Bakry, M., Chairil Furqan, A., dan Bisnis, E., Tadulako, U., Riset dan Inovasi, B., & Sulawesi Tengah, P. (2024). JOURNAL OF APPLIED ACCOUNTING (JAA) The Role of Follow-up of Audit Recommendations and Financial Performance on Incumbents Electability in Indonesia. Journal of Applied Accounting, 3(2), 53–59. https://journal.isas.or.id/index.php/JAA

KemenPANRB. (2024). Laporan Hasil Evaluasi Akuntabilitas Kinerja lnstansi Pemerintah (AKIP) Tahun 2024.

Kurniati, S., & Abbas, Y. (2023). Evaluasi Penyelesaian Tindak Lanjut Rekomendasi Hasil Audit Bpk Sebagai Key Performance Indicator. Owner, 7(4), 3461–3471. https://doi.org/10.33395/owner.v7i4.1632

Latan, H., & Ghozali, I. (2022). Partial Least Squares Konsep, Teknik Dan Aplikasi Smartpls 2.0 M3 Untuk Penelitian Empiris (third). Undip Press.

Lenz, R., & Jeppesen, K. K. (2022). The Future Of Internal Auditing: Gardener Of Governance. EDPACS, 66(5), 1–21. https://doi.org/10.1080/07366981.2022.2036314

Marwa, T., Haryanto, S., & Susilawati, T. (2019). The Influence of Competence, Independence, and Work Experience on Audit Quality. International Journal of Application on Economics and Business (IJAEB), 2(1), 3011.

Meyer, J. P., & Alien, N. J. (1991). A three-component conceptualization of organizational commitment. Human Resource Management Review, 1(1), 61–89. https://doi.org/10.1016/1053-4822(91)90011-Z

Meyer, J. P., Stanley, D. J., Herscovitch, L., & Topolnytsky, L. (2002). Affective, continuance, and normative commitment to the organization: A meta-analysis of antecedents, correlates, and consequences. Journal of Vocational Behavior, 61(1), 20–52. https://doi.org/10.1006/jvbe.2001.1842

Salomo, R. V., & Rahmayanti, K. P. (2023). Progress and Institutional Challenges on Local Governments Performance Accountability System Reform in Indonesia. SAGE Open, 13(4). https://doi.org/10.1177/21582440231196659

Saragih, R., & Kuntadi, C. (2023). Faktor-faktor yang mempengaruhi Kapabilitas APIP: Kompetensi, Pengalaman Audit dan Dukungan Manajemen. Jurnal Manajemen, Akuntansi, Dan Logistik ( JUMATI ), 1(1), 144–153.

Sekaran, U., & Bougie, R. (2019). Research Methods for Business: A Skill-Building Approach. Wiley.

Sutaryo, Sahari, S. B., Jakpar, S. Bin, & bin Balia, S. S. (2023). THE ROLE OF INTERNAL AUDITS ON THE PERFORMANCE OF LOCAL GOVERNMENT ADMINISTRATION: EVIDENCE FROM INDONESIA. Public Policy and Administration, 22(4), 578–593. https://doi.org/10.13165/VPA-23-22-4-14

Thakur, A., Ghuman, K., Bedi, M., & Magliocca, P. (2025). Impact of affective, normative and continuance commitment on organizational citizenship behavior in emerging economies. Review of International Business and Strategy. https://doi.org/10.1108/RIBS-08-2024-0100

The Institute of Internal Auditors. (2026, July 8). Three lines model: Assurance and advice in support of effective governance. The Institute of Internal Auditors

Trijayanti, Y., Yusnaini, Y., & Yusrianti, H. (2023). The Role of Management Support in the Relationship Between Objectivities, Organizational Setting and Auditee Attributes in Higher Education in Sumatra, Indonesia. International Journal of Economic Behavior and Organization. https://doi.org/10.11648/j.ijebo.20231103.13

Vakulenko, V., Bourmistrov, A., & Grossi, G. (2020). Reverse decoupling: Ukrainian case of healthcare financing system reform. International Journal of Public Sector Management, 33(5), 519–534. https://doi.org/10.1108/IJPSM-10-2019-0262