ACCOUNTABILITY, INTERNAL CONTROL, GOODS AND SERVICES EXPENDITURE, AND THE PERFORMANCE OF NON-TAX REVENUE FROM MINISTRIES AND INSTITUTIONS IN INDONESIA WITH THE MODERATING ROLE OF THE GOVERNMENT’S INTERNAL AUDITORS’ CAPABILITY

ANGELIA, LISA (2023) ACCOUNTABILITY, INTERNAL CONTROL, GOODS AND SERVICES EXPENDITURE, AND THE PERFORMANCE OF NON-TAX REVENUE FROM MINISTRIES AND INSTITUTIONS IN INDONESIA WITH THE MODERATING ROLE OF THE GOVERNMENT’S INTERNAL AUDITORS’ CAPABILITY. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

ACCOUNTABILITY, INTERNAL CONTROL, GOODS AND SERVICES EXPENDITURE, AND THE PERFORMANCE OF NON-TAX REVENUE FROM MINISTRIES AND INSTITUTIONS IN INDONESIA WITH THE MODERATING ROLE OF THE GOVERNMENT’S INTERNAL AUDITORS’ CAPABILITY. Non-tax revenue is of equal importance to taxes in bolstering the general public’s need for quality public goods and services. Despite its relevance to fiscal policy, non-tax revenue has not been investigated much for economic development, including in Indonesia where studies on aggregate non-tax revenue are very limited. This study investigates the nexus between accountability, internal control, goods and services expenditure, and the performance of non-tax revenue realized by ministries and institutions in Indonesia, which includes the capability of the government’s internal auditors as the moderating variable. This study uses secondary data, from which 43 government institutions in Indonesia that manage non-tax revenue from user fees from 2018 to 2022 are obtained as samples through a purposive sampling method. The results of this study assert that goods and services expenditure positively affect non-tax revenue performance. While accountability and internal control are found to have insignificant effects on non�tax revenue performance. The government’s internal auditors’ capability fails to moderate the relationship between the independent variables and dependent variable. The findings of this study imply that the effective use of government funds should be improved and focused on enhancing the quality of public services, revenue management and optimization. In addition, implementing performance accountability and internal control systems must be optimized. Likewise, the government’s internal auditors’ capability should be strengthened, particularly in supervisory roles in the field of non-tax revenue management

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