Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu

https://doi.org/10.35912/jakman.v6i4.4768
Published: Sep 18, 2025

Abstract:

Purpose: This study examines the effect of financial statement transparency on internal control effectiveness, with mental leadership as a moderating variable in Local Government Organizations (OPD) in Bengkulu City.

Methodology/approach: This study employed a quantitative approach using a survey method distributed to three respondents from each local government organization (OPD), resulting in a total of 90 respondents from 30 OPDs.

Results: The results show that financial reporting transparency positively influences internal control effectiveness, while spiritual leadership strengthens this effect by fostering ethical values and accountability, highlighting the importance of value-based leadership in public sector financial control systems.

Conclusion: Financial reporting transparency enhances internal control effectiveness, and spiritual leadership strengthens this relationship by fostering ethical values and accountability, thereby creating a more effective and accountable public sector governance system.

Limitations: The limited geographical scope of one city may restrict the generalization of the research findings. Additionally, due to the limited quantitative approach and the number of variables analyzed, it is not possible to fully understand the complexity of the factors influencing the effectiveness of internal control in the public sector.

Contribution: This study makes a theoretical contribution by expanding the discourse on the impact of spiritual values on public sector financial management leadership while simultaneously enhancing the application of agency theory and management. In practice, the results provide valuable insights for local governments in designing strategies to improve financial transparency and accountability through a value-oriented management approach.

Keywords:
1. Financial Statement Transparency
2. Internal Control Effectiveness
3. Spiritual Leadership
Authors:
1 . Rindi Exi Putra
2 . Nurna Aziza
View PDF
How to Cite
Putra, R. E. ., & Aziza, N. (2025). Transparansi Laporan Keuangan dan Efektivitas Pengendalian Internal: Dimoderasi Kepemimpinan Spiritual OPD Bengkulu. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(4), 1035–1044. https://doi.org/10.35912/jakman.v6i4.4768
Download Citation
  1. Endnote/Zotero/Mendeley (RIS)
  2. BibTeX

Downloads

Download data is not yet available.
Issue & Section
Vol. 6 No. 4 (2025): September
Articles
Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

    Anggrahini, E., Sudaryati, E., & Sunarno, R. D. (2024). The Role of Organizational Ethical Culture Moderating the Influence of Leadership Style and the Effectiveness of Internal Control System Implementation on Government Employee Performance. Jurnal Ilmiah Ilmu Administrasi Publik, 13(2), 887. https://doi.org/10.26858/jiap.v13i2.57829

    Anggriany, E., & Hasnawati. (2023). Pengaruh Kepemimpinan Transformasional, Sistem Pengendalian Intern, Dan Inovasi Terhadap Kinerja Organisasi Sektor Publik. Jurnal Ekonomi Trisakti, 3(1), 1239–1246. https://doi.org/10.25105/jet.v3i1.16026

    BPK. (2022). Laporan Tahunan 2022 Badan Pemeriksa Keuangan. 99.

    Claraini, C., Savitri, E., & Wiguna, M. (2020). Pengaruh Good Governance, Sistem Pengendalian Intern Pemerintah dan Gaya Kepemimpinan terhadap Kinerja Pemerintah Daerah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 3110–3123. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/15720

    Desrivia Rahmadani, Dr. Zainuddin, M. (2022). Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Pada Kecamatan Baiturahman Kota Banda Aceh. Serambi Konstruktivis, 10(1), 1–52. https://doi.org/10.21608/pshj.2022.250026

    Dewi Nurdianingsih, A. A. (2019). Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, Dan Motivasi, Terhadap Kinerja Dengan Kompetensi Sebagai Variabel Moderasi Pada Auditor Pemerintah (Studi Empiris Pada Kantor Inspektorat Di Wilayah Solo Raya). Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi.

    Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

    Febiola, F., & Sari, V. F. (2024). Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecurangan Akuntansi: Studi Empiris pada OPD Kabupaten Solok Selatan. Jurnal Eksplorasi Akuntansi, 6(1), 332–346. https://doi.org/10.24036/jea.v6i1.888

    Fry, L. W. (2003). Toward a theory of spiritual leadership. Leadership Quarterly, 14(6), 693–727. https://doi.org/10.1016/j.leaqua.2003.09.001

    Göko?lan, K., B?len, A., & Güne?, ?. R. (2022). Factors Affecting the Effectiveness of Internal Control System Implemented in Public Institutions?: A Sample Research on Diyarbak ? r Province. Journal of Current Researches on Business and Economics (JoCReBE), 12, 81–92. https://doi.org/10.26579/jocrebe.12.2.1

    Gunawan, M., Pambelum, Y. J., & Rosel, R. (2023). Pengaruh Pengendalian Intern Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Gaya Kepemimpinan Sebagai Variabel Moderasi (Studi Empiris Pada Dinas Kota Palangka Raya). Balance: Media Informasi Akuntansi Dan Keuangan, 13(2), 88–96. https://doi.org/10.52300/blnc.v13i2.8487

    Hardana, A. (2023). Analisis Kepemimpinan Transformasional terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren. Jurnal Akuntansi, Keuangan, Dan Manajemen (JAKMAN), 4(4), 263–272. https://doi.org/https://doi.org/10.35912/jakman.v4i4.2726

    Ilham Dio Bhakti, & Ulfa Puspa Wanti Widodo. (2024). Peranan Pengendalian Internal Dalam Meningkatkan Kualitas Audit Internal. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 750–758. https://doi.org/10.61722/jemba.v1i2.381

    Ismail, A. H. (2024). Pengaruh Standar Akuntansi Pemerintah Dan Gaya Kepemimpinan Terhadap Akuntabilitas Keuangan Daerah Melalui Pengendalian Internal Pada Opd Provinsi Banten. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 356–370. https://doi.org/10.31955/mea.v8i2.4036

    Jatmiko, B. (2020). Pengaruh Pengawasan Internal, Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Daerah Kabupaten Sleman (Survei Pada Seluruh Satuan Kerja Perangkat Daerah Kabupaten Sleman). Jurnal Akuntansi Trisakti, 7(2), 231–246. https://doi.org/10.25105/jat.v7i2.7446

    Johannis, A. A., Maria, E., Kristen, U., Wacana, S., & Tengah, J. (2025). Kinerja Auditor di Masa Pandemi?: Pengaruh Kepemimpinan , Motivasi dan Sistem Informasi Penggajian ( Auditor Performance During the Pandemic?: The Influence of Leadership , Motivation , and Payroll Information System ). 6(3), 701–712. https://doi.org/https://doi.org/10.35912/jakman.v6i3.4284

    Kamalia, A., & Firmansyah, A. (2024). Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah ( The Moderating Role of Leadership in Testing Government Performance Accountability ). 5(4), 311–325. https://doi.org/https://doi.org/10.35912/jakman.v5i4.3228

    Lestari, P., Indrawan, M. G., Friadi, J., & Wibisono, C. (2024). Analisis Peningkatan Kinerja Pegawai Sekretariat Daerah Kabupaten Bintan Dalam Upaya Mewujudkan Tata Kelola Pemerintahan Yang Baik ( Analysis of Improving the Performance of Employees of the Bintan Regency Regional Secretariat in an Effort to Realize ). 6(1), 163–177. https://doi.org/https://doi.org/10.35912/jakman.v6i1.3461

    Melasari, R., Rosliana, R., & Silvionita, P. (2023). Pengaruh Pengendalian Internal, Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Pada Opd Kabupaten Indragiri Hilir. Jurnal Akuntansi Dan Keuangan, 11(2), 106–118. https://doi.org/10.32520/jak.v11i2.2263

    Michael C. Jensen, W. H. M. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. The Corporate Financiers, 3, 305–360. https://doi.org/10.1057/9781137341280.0038

    Muhammad, K., & Firmansyah, A. (2024). Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah ( How Leadership Moderation Plays a Role in Testing the Quality of Government Internal Audits ). 6(1), 1–16. https://doi.org/https://doi.org/10.35912/jakman.v6i1.3500

    Nguyen, P. V., Tran, K. T., Dao, K. H., & Dinh, H. P. (2022). The role of leader’s spiritual leadership on organisation outcomes. Asian Academy of Management Journal, 23(2), 45–68. https://doi.org/10.21315/aamj2018.23.2.3

    Nugrahanti, T. P., Sudarmanto, E., Andani, M., & Judijanto, L. (2023). The Effect of Audit Quality , Auditor Independence , and Financial Reporting Transparency on Internal Control Effectiveness?: A Case Study of a Public Company in Indonesia. 1(03), 108–118.

    Phuoc, N. K., & Ngoc, V. T. Q. (2020). Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial Banks. Hcmcoujs - Economics and Business Administration, 10(2), 94–111. https://doi.org/10.46223/hcmcoujs.econ.en.10.2.582.2020

    Satria, I., & Angelina Setiawan, M. (2020). Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah. Jurnal Eksplorasi Akuntansi, 2(1), 2466–2478. https://doi.org/10.24036/jea.v2i1.223

    Savitri, S., & Herliansyah, Y. (2022). Pengaruh Good Corporate Governance dan Sistem Pengendalian Intern Terhadap Penyalahgunaan Aset Dengan Kualitas Audit Intern Sebagai Variabel Moderasi. Owner, 6(4), 4219–4231. https://doi.org/10.33395/owner.v6i4.1169

    Singh, Bhupinder, R. (2022). Study To Examine the Impacts of Spiritual Leadership Style on Organizational Performance Based on Individual-Level Performance: a Meta-Analysis. Sachetas, 1(2), 22–35. https://doi.org/10.55955/120002

    Tri Rachmawan, P., & Nita Aryani, D. (2020). Kepemimpinan Spiritual dan Reward Terhadap Kinerja Pegawai Melalui Kualitas Kehidupan Kerja Dan Kepuasan Kerja sebagai Variabel Intervenin. Jurnal Ilmiah Manajemen Dan Bisnis, 21(2), 136–148. https://doi.org/10.30596/jimb.v21i2.5124

    Wanda, agung satya. (2019). Pengaruh Efektifitas Pengendalian Internal dan Kesesuaian Kompensasi Terhadap ecurangan Akuntansi P. 1(3), 67–88.

  1. Anggrahini, E., Sudaryati, E., & Sunarno, R. D. (2024). The Role of Organizational Ethical Culture Moderating the Influence of Leadership Style and the Effectiveness of Internal Control System Implementation on Government Employee Performance. Jurnal Ilmiah Ilmu Administrasi Publik, 13(2), 887. https://doi.org/10.26858/jiap.v13i2.57829
  2. Anggriany, E., & Hasnawati. (2023). Pengaruh Kepemimpinan Transformasional, Sistem Pengendalian Intern, Dan Inovasi Terhadap Kinerja Organisasi Sektor Publik. Jurnal Ekonomi Trisakti, 3(1), 1239–1246. https://doi.org/10.25105/jet.v3i1.16026
  3. BPK. (2022). Laporan Tahunan 2022 Badan Pemeriksa Keuangan. 99.
  4. Claraini, C., Savitri, E., & Wiguna, M. (2020). Pengaruh Good Governance, Sistem Pengendalian Intern Pemerintah dan Gaya Kepemimpinan terhadap Kinerja Pemerintah Daerah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Rokan Hilir). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 4(1), 3110–3123. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/15720
  5. Desrivia Rahmadani, Dr. Zainuddin, M. (2022). Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Masyarakat Terhadap Pengelolaan Dana Desa Pada Kecamatan Baiturahman Kota Banda Aceh. Serambi Konstruktivis, 10(1), 1–52. https://doi.org/10.21608/pshj.2022.250026
  6. Dewi Nurdianingsih, A. A. (2019). Pengaruh Gaya Kepemimpinan, Komitmen Organisasi, Dan Motivasi, Terhadap Kinerja Dengan Kompetensi Sebagai Variabel Moderasi Pada Auditor Pemerintah (Studi Empiris Pada Kantor Inspektorat Di Wilayah Solo Raya). Jurnal Ilmiah Ekonomi Manajemen Bisnis Dan Akuntansi.
  7. Donaldson, L., & Davis, J. H. (1991). Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103
  8. Febiola, F., & Sari, V. F. (2024). Pengaruh Efektivitas Pengendalian Internal dan Kesesuaian Kompensasi terhadap Kecurangan Akuntansi: Studi Empiris pada OPD Kabupaten Solok Selatan. Jurnal Eksplorasi Akuntansi, 6(1), 332–346. https://doi.org/10.24036/jea.v6i1.888
  9. Fry, L. W. (2003). Toward a theory of spiritual leadership. Leadership Quarterly, 14(6), 693–727. https://doi.org/10.1016/j.leaqua.2003.09.001
  10. Göko?lan, K., B?len, A., & Güne?, ?. R. (2022). Factors Affecting the Effectiveness of Internal Control System Implemented in Public Institutions?: A Sample Research on Diyarbak ? r Province. Journal of Current Researches on Business and Economics (JoCReBE), 12, 81–92. https://doi.org/10.26579/jocrebe.12.2.1
  11. Gunawan, M., Pambelum, Y. J., & Rosel, R. (2023). Pengaruh Pengendalian Intern Terhadap Akuntabilitas Kinerja Instansi Pemerintah Dengan Gaya Kepemimpinan Sebagai Variabel Moderasi (Studi Empiris Pada Dinas Kota Palangka Raya). Balance: Media Informasi Akuntansi Dan Keuangan, 13(2), 88–96. https://doi.org/10.52300/blnc.v13i2.8487
  12. Hardana, A. (2023). Analisis Kepemimpinan Transformasional terhadap Akuntabilitas Laporan Keuangan Pondok Pesantren. Jurnal Akuntansi, Keuangan, Dan Manajemen (JAKMAN), 4(4), 263–272. https://doi.org/https://doi.org/10.35912/jakman.v4i4.2726
  13. Ilham Dio Bhakti, & Ulfa Puspa Wanti Widodo. (2024). Peranan Pengendalian Internal Dalam Meningkatkan Kualitas Audit Internal. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi, 1(2), 750–758. https://doi.org/10.61722/jemba.v1i2.381
  14. Ismail, A. H. (2024). Pengaruh Standar Akuntansi Pemerintah Dan Gaya Kepemimpinan Terhadap Akuntabilitas Keuangan Daerah Melalui Pengendalian Internal Pada Opd Provinsi Banten. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(2), 356–370. https://doi.org/10.31955/mea.v8i2.4036
  15. Jatmiko, B. (2020). Pengaruh Pengawasan Internal, Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Daerah Kabupaten Sleman (Survei Pada Seluruh Satuan Kerja Perangkat Daerah Kabupaten Sleman). Jurnal Akuntansi Trisakti, 7(2), 231–246. https://doi.org/10.25105/jat.v7i2.7446
  16. Johannis, A. A., Maria, E., Kristen, U., Wacana, S., & Tengah, J. (2025). Kinerja Auditor di Masa Pandemi?: Pengaruh Kepemimpinan , Motivasi dan Sistem Informasi Penggajian ( Auditor Performance During the Pandemic?: The Influence of Leadership , Motivation , and Payroll Information System ). 6(3), 701–712. https://doi.org/https://doi.org/10.35912/jakman.v6i3.4284
  17. Kamalia, A., & Firmansyah, A. (2024). Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah ( The Moderating Role of Leadership in Testing Government Performance Accountability ). 5(4), 311–325. https://doi.org/https://doi.org/10.35912/jakman.v5i4.3228
  18. Lestari, P., Indrawan, M. G., Friadi, J., & Wibisono, C. (2024). Analisis Peningkatan Kinerja Pegawai Sekretariat Daerah Kabupaten Bintan Dalam Upaya Mewujudkan Tata Kelola Pemerintahan Yang Baik ( Analysis of Improving the Performance of Employees of the Bintan Regency Regional Secretariat in an Effort to Realize ). 6(1), 163–177. https://doi.org/https://doi.org/10.35912/jakman.v6i1.3461
  19. Melasari, R., Rosliana, R., & Silvionita, P. (2023). Pengaruh Pengendalian Internal, Akuntabilitas Dan Transparansi Terhadap Kinerja Pemerintah Pada Opd Kabupaten Indragiri Hilir. Jurnal Akuntansi Dan Keuangan, 11(2), 106–118. https://doi.org/10.32520/jak.v11i2.2263
  20. Michael C. Jensen, W. H. M. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. The Corporate Financiers, 3, 305–360. https://doi.org/10.1057/9781137341280.0038
  21. Muhammad, K., & Firmansyah, A. (2024). Bagaimana Peran Moderasi Kepemimpinan dalam Pengujian Kualitas Audit Internal Pemerintah ( How Leadership Moderation Plays a Role in Testing the Quality of Government Internal Audits ). 6(1), 1–16. https://doi.org/https://doi.org/10.35912/jakman.v6i1.3500
  22. Nguyen, P. V., Tran, K. T., Dao, K. H., & Dinh, H. P. (2022). The role of leader’s spiritual leadership on organisation outcomes. Asian Academy of Management Journal, 23(2), 45–68. https://doi.org/10.21315/aamj2018.23.2.3
  23. Nugrahanti, T. P., Sudarmanto, E., Andani, M., & Judijanto, L. (2023). The Effect of Audit Quality , Auditor Independence , and Financial Reporting Transparency on Internal Control Effectiveness?: A Case Study of a Public Company in Indonesia. 1(03), 108–118.
  24. Phuoc, N. K., & Ngoc, V. T. Q. (2020). Factors impact on the effectiveness of internal control systems in credit facilities in Binh Thuan province commercial Banks. Hcmcoujs - Economics and Business Administration, 10(2), 94–111. https://doi.org/10.46223/hcmcoujs.econ.en.10.2.582.2020
  25. Satria, I., & Angelina Setiawan, M. (2020). Pengaruh Kualitas Audit, Lingkup Audit Dan Gaya Kepemimpinan Terhadap Efektivitas Pengendalian Internal Di Sektor Pemerintah. Jurnal Eksplorasi Akuntansi, 2(1), 2466–2478. https://doi.org/10.24036/jea.v2i1.223
  26. Savitri, S., & Herliansyah, Y. (2022). Pengaruh Good Corporate Governance dan Sistem Pengendalian Intern Terhadap Penyalahgunaan Aset Dengan Kualitas Audit Intern Sebagai Variabel Moderasi. Owner, 6(4), 4219–4231. https://doi.org/10.33395/owner.v6i4.1169
  27. Singh, Bhupinder, R. (2022). Study To Examine the Impacts of Spiritual Leadership Style on Organizational Performance Based on Individual-Level Performance: a Meta-Analysis. Sachetas, 1(2), 22–35. https://doi.org/10.55955/120002
  28. Tri Rachmawan, P., & Nita Aryani, D. (2020). Kepemimpinan Spiritual dan Reward Terhadap Kinerja Pegawai Melalui Kualitas Kehidupan Kerja Dan Kepuasan Kerja sebagai Variabel Intervenin. Jurnal Ilmiah Manajemen Dan Bisnis, 21(2), 136–148. https://doi.org/10.30596/jimb.v21i2.5124
  29. Wanda, agung satya. (2019). Pengaruh Efektifitas Pengendalian Internal dan Kesesuaian Kompensasi Terhadap ecurangan Akuntansi P. 1(3), 67–88.