THE INFLUENCE OF BUREAUCRATIC CULTURE TRANSFORMATION, BUREAUCRATIC ETHICS, AND LEADERSHIP TRANSFORMATION ON THE EVALUATION REPORT OF GOVERNMENT PERFORMANCE ACCOUNTABILITY (AKIP) WITH SAKIP AND LAKIP AS INTERVENING VARIABLES AND STAKEHOLDER SUPPORT AS A MO

Abstract

Government Agency Performance Accountability (AKIP) is a key indicator of successful bureaucratic reform in realizing effective, efficient, and transparent governance. However, evaluation results from the Ministry of Administrative and Bureaucratic Reform (PAN-RB) indicate that the performance of the Barito Selatan Regency Government has stagnated at the "Fairly Adequate" category for the past several years. This study aims to analyze the influence of bureaucratic cultural transformation, bureaucratic ethics, and leadership transformation on the AKIP evaluation results report, with Government Performance Accountability System (SAKIP) and Government Agency Performance Accountability Report (LAKIP) as intervening variables, and stakeholder support as a moderating variable. The research employed a quantitative approach using a survey technique, gathering data from 124 respondents across various regional government agencies (Organisasi Perangkat Daerah/OPD) in Barito Selatan Regency. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of SmartPLS 4. The findings reveal that bureaucratic cultural transformation and bureaucratic ethics significantly affect SAKIP and LAKIP, but do not have a direct effect on the AKIP evaluation results report. Leadership transformation, however, exhibits a direct and significant effect on the AKIP evaluation results report. SAKIP and LAKIP are proven to act as mediating variables that strengthen the relationship between the main variables. Furthermore, stakeholder support serves as a moderator that strengthens the influence of the AKIP report on the AKIP evaluation results. These findings reinforce stewardship theory within the public sector context, with practical implications suggesting that improving bureaucratic performance accountability requires a combination of transformative leadership, an adaptive organizational culture, and strong stakeholder support.