The Effect of Apparatus Commitment on the Relationship of Budget Participation and Internal Control with the Performance of Government Apparatus in the Government of Aceh

: This study aims to examine the effect of apparatus commitment on the relationship of budget participation and internal control with the performance of government apparatus in the government of Aceh. The population of this research were all Head of Institution, Head of Program Sub-division, and Financial Administration Officer in The Aceh Work Unit which the sampling technique uses non probability sampling with census method. The data source in this study uses primary data that is the acquisition of questionnaires from respondents. Data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS 25. The result of this research shows that (1) budget participation and internal control has an effect on performance of government apparatus in the government of Aceh, (2) budget participation has an effect on performance of government apparatus in the government of Aceh, (3) internal control has an effect on performance of government apparatus in the government of Aceh, (4) apparatus commitment has an effect on the relationship between budget participation with performance of government apparatus in the government of Aceh, and (5) apparatus commitment has an effect on the relationship between internal control with performance of government apparatus in the government of Aceh.

) which shows that budget participation has a positive influence on improving managerial performance.Every organization has a desire to achieve optimal performance through budget participation, for this reason commitment is needed as a driving force in improving performance.Organizational commitment is an encouragement from within the individual to do something in order to support the success of the organization in accordance with its goals and prioritize the interests of the organization compared to interests (Robbins, 2015:69).Budget participation alone is not enough to be a supporting factor that can guarantee the achievement of a high level of performance, but it needs to be supported by effective internal control as an integral control tool.This internal control will encourage the government to carry out its duties and authorities in accordance with established procedures and rules and can provide assurance that the use of public resources used is in accordance with what is reported at the time of accountability.Thus, with the implementation of effective control within the government environment, government performance can increase.This is in line with research conducted by (Yanti et al ., 2020;Sahusilawane, 2020;Alemu, 2020;Siregar et al ., 2021;Simon, 2021) which shows that internal control has an influence on the performance of government apparatus.
In addition, commitment turns out to play an important role in ensuring that someone implements internal control optimally in order to improve his performance.Commitment is closely related to a person's level of confidence in carrying out their responsibilities, because with strict control accompanied by a strong commitment, a high level of performance will be easy to achieve consistently.This is in line with the research conducted by Yanti et al .(2020) and Siregar et al .( 2021) which shows that apparatus commitment is able to strengthen the relationship between internal control and the performance of government apparatus.

THEORETICAL BASIS Agency theory ( Agency Theory )
Agency theory is a theory that explains the existence of a relationship between principal and agent in an employment contract either explicitly or implicitly.According to Jensen & Meckling (1976), agency theory is basically an agreement in which one or more parties (principals) involve another party (agent) to be able to perform services on their behalf and delegate so me authority to the agent.In their article, Jensen & Meckling (1976) also stated that every principal and agent will certainly maximize their utility, so that it will encourage conflicts of interest due to human nature which is generally more selfish and tends to avoid risk.

Government apparatus performance
The performance of government apparatus can be concluded as a result of the work achieved by government employees in developing their duties and responsibilities through the implementation of government activities based on certain criteria (Rivito & Mulyani, 2019).According to Constitution No. 5 of 2014 concerning State Civil Apparatus, the performance appraisal of government apparatus aims to guarantee the objectivity of ASN development based on an achievement system and a career system with due regard to targets, achievements, results and benefits achieved, as well as ASN behavior.Performance appraisal is an important stage in the resource development cycle which is carried out in an objective, measurable, accountable, participatory and transparent manner.According to Manafe & Setyorini (2019) there are five indicators used to measure performance, namely (1) quantity of work, (2) quality of work, (3) timeliness, (4) attendance, and (5) ability to cooperate.

Budget Participation
Participation basically refers to a process that involves individuals directly in it for decision making and has an impact on the preparation and achievement of these goals (Mulyadi, 2016: 22).Participation in budgeting is the involvement of government officials in preparing the budget (Ikhsan & Ishak, 2005:69).So that it can be concluded, budget participation is a process in which budget executors in government are given the opportunity to be involved in the process of preparing the budget and implementing programs or activities to achieve predetermined budget targets so that they can support the achievement of government organizational goals (Mardiasmo, 2009: 89)

Internal control
Internal control is a series of processes carried out by the board of directors, management, and other parties in an organization with the aim of obtaining adequate confidence in achieving the stated goals (COSO, 2013).Then, it was reaffirmed based on Government Regulation No. 60 of 2008 that the internal control system is an integral process of actions and activities carried out continuously by leaders and all employees within the central government and regional government to provide adequate assurance of achieving the objectives of public sector organizations are the reliability of financial reporting, safeguarding state assets, effectiveness and efficiency in achieving the objectives of administering state government and compliance with applicable laws and regulations.Indicators of government internal control according to COSO (2013) consist of 5, namely: (1) control environment, (2) risk assessment, (3) control activities, (4) information and communication, and (5) monitoring.

Apparatus Commitment
Commitment is an attitude that shows the extent to which an individual can recognize and be bound to the organization where he works (Griffin, 2004:65).Furthermore, commitment shows a belief in the organization in implementing a policy that has been set together so that the objectives of implementing the policy can be achieved (Wintari & Suardana, 2018).It is also explained that commitment is a level of confidence in an employee in favor of an organization/institution, which aims to maintain their duties and maintain membership in the organization (Robbins, 2015: 70).

RESEARCH METHODS
This type of research is a quantitative research by testing the hypothesis that has been formulated.This research was conducted with the aim of examining the effect of apparatus commitment on the relationship between budgetary participation and internal control and the performance of the Government of Aceh.The population in this study were all Heads of SKPA, Head of Program Subdivision and Financial Administration Officers (PPK) in each Aceh Work Unit Unit (SKPA) totaling 138 government officials in 46 agencies within the Aceh Government.The sampling technique used in this research is non-probability sampling with saturated sampling method (census) .Based on the data contained in the table, it can be seen that all statement items in the research questionnaire are said to be valid.This can be proven by looking at the correlation value which is greater than the critical value (N=138) of 0.1672 (can be seen in the table of the critical value correlation r product moment with a significance value of 0.05 ).Thus, because all statement items are valid, they can be used for research.

Reliability Test Results
The reliability test was carried out on 56 statement items which were statistically tested using cronchbach's coefficient alpha with the help of the SPSS application program.Based on the data contained in the table, it can be seen that the Cronbach Alpha for each variable is above 0.60, so it can be said to be reliable and can be used to achieve research objectives, because the designed questionnaire is capable of expressing certain symptoms at different times (Sekaran & Bougie , 2017: 311).

Normality Test Results
normal graph probability plot , if the points or distribution of data on the graph form a straight line pattern or follow the diagonal line then the data is normally distributed.Furthermore, the normality test can also be carried out through the Kolmogorov-Smirnov statistical test by looking at the level of significance.Based on the table it can be seen that the significance value ( Asymp.Sig.2-tailed ) obtained based on statistical tests is 0.999.This shows that the data is normally distributed because the value obtained is greater than the significance value, namely 0.05 .Then, it can also be seen in the figure, namely the normal probability plot graph that the data (points) are scattered following the diagonal line.So, it can be concluded that the residual data is normally distributed and the regression model meets the assumption of normality.

Multicollinearity Test Results
A good regression model is a model in which no multicollinearity is found.To be able to find out whether there is multicollinearity in the model, it can be done by looking at the tolerance value and the Variance Inflation Factor (VIF) value.If the tolerance value is > 0.10 and the VIF value is < 10, then there is no multicollinearity.Conversely, if the tolerance value is < 0.10 and the VIF value is > 10 then there is multicollinearity.Based on the data contained in table 4.7, it can be concluded that there is no multicollinearity in the regression model.This can be proven by seeing that for each model it has a tolerance value > 0.10 and a VIF value < 10.

Heteroscedasticity Test Results
A good regression model is a model that is free from heteroscedasticity.To be able to find out whether or not a model has heteroscedasticity, it can be done with the Glejser test , where if the significance value is > 0.05 then there is no heteroscedasticity.4.8, each model has a Sig.> 0.05 , then in the regression model in this study there is no heteroscedasticity.The results of the heteroscedasticity test via the scatterplot graph can be seen in the picture 2.

Figure 2. Heteroscedasticity Test
Based on the figure, it can be seen that there is no specific pattern or the points on the graph are spread evenly, so that the regression model in this study does not occur heteroscedasticity.

Partial Hypothesis Testing Results
Partial testing is used to see if the regression coefficient ( β) of each independent variable (X) is equal to 0 or not.(1) Based on the results table u j i regression it is known that the regression coefficient for the β 1 budget participation variable obtained a value of 0.463 orβ 1 ≠ 0, meaning that H02 is rejected and Ha2 is accepted.This means that budget participation is partial influential to the performance of government apparatus in the Government of Aceh .(2) Based on the results table u j i regression it is known that the regression coefficient β 2 for internal control variables obtained a value of β 2 0.2 95 or ≠ 0, meaning that H 0 3 is rejected and H a 3 is accepted.This means that internal control partially influential to the performance of government apparatus in the Government of Aceh.(3) Based on the results table test of moderation regression is known that the regression coefficient β 3 obtained a value of 0.547 or β 3 , ≠ 0 , meaning that H 0 4 is rejected and H a 4 is accepted.This means that the commitment of the apparatus affects the relationship between budget participation and the performance of the government apparatus in the Government of Aceh .(4) Based on the results table test moderation regression is known that the regression coefficient β 4 obtained a value of 0.342 or β 4 , ≠ 0 , meaning H 05 rejected and H a5 be accepted.This means that the commitment of the apparatus affects the relationship between internal control and the performance of government officials in the Government of Aceh .

DISCUSSION
The Effect of Budget Participation on the Performance of Government Apparatuses in the Government of Aceh Based on the results of the regression analysis, the regression coefficient value obtained was 0.463, this indicates that budget participation can contribute to improving the performance of government officials in the Government of Aceh by 46.3 % .Participation in budgeting is believed to be able to build a better interaction between leaders and their subordinates in the government environment, so that with good coordination a more optimal performance of government apparatus will be created in realizing various activities to solve problems that exist among the public.If budget participation increases, government performance will also increase because the participation of various parties who have authority in the process of preparing and revising the budget will foster higher responsibility, because they will understand better what they are going to do.This is in line with the results of previous studies conducted by (Arsalan et Siregar et al ., 2021) which explains that budgetary participation has a positive influence on performance improvement.In other words , the greater the level of budget participation by parties who have influence on the production of a government budget, the more government performance will improve.

The Effect of Internal Control on the Performance of Government Apparatuses in the Government of Aceh
Based on the results of the regression analysis, the regression coefficient value obtained is 0.295 , this indicates that internal control can contribute to improving the performance of government officials in the Government of Aceh by 29.5 % .Effective Internal Control in an organization will be able to make the whole process of activities more systematic and orderly so that later it will provide a belief for the organization that the activities carried out have been carried out in accordance with established procedures effectively and efficiently.This is in line with the results of previous research conducted by (Yanti et al ., 2020;Sahusilawane, 2020;Alemu, 2020;Siregar et al., 2021;Simon, 2021) which shows that internal control has an influence on government performance.That is, the implementation of an effective internal control system in government is able to provide firmness for apparatus to carry out their responsibilities in accordance with applicable regulations in order to achieve organizational goals, so that the end result of implementing government activities is able to improve government performance.

The Effect of Apparatus Commitment on the Relationship between Budget Participation and Performance of Government Apparatuses in the Government of Aceh
Based on the results of the moderation regression analysis, the regression coefficient value obtained is 0.547, this indicates that apparatus commitment can contribute to moderating the relationship between budget participation and government apparatus performance of 54.7 % .The commitment of this apparatus reflects the attitudes or initiatives of all people in public sector organizations, both at the central and regional governments, to behave consistently according to agency goals.Budget participation is a form of government employee participation in the budgeting process, so that they are able to provide suggestions aimed at improving community problems, but this requires a high level of commitment within the apparatus so that their participation is able to contribute to improving the performance of the government apparatus.Then, high commitment will also increase the sense of responsibility for the work that is the authority and duties included in the budget preparation process, so that it will create good quality work and improve the performance of government officials.This is in line with research conducted by Hariyanto, 2018; Rivito & Mulyani, 2019; Siregar et al ., 2021 which shows that apparatus commitment is proven to strengthen the relationship between budget participation and government performance.

The Effect of Apparatus Commitment on the Relationship between Internal Control and the Performance of Government Apparatuses in the Government of Aceh
Based on the results of the moderation regression analysis, the regression coefficient value obtained is 0.342 , this indicates that apparatus commitment can contribute to moderating the relationship between budget participation and government apparatus performance of 34.2 % .Internal control is not only limited to producing procedures to be carried out but must be arranged in a technical form, such as coordination between units, this is important so that activities between organizational units and apparatus do not overlap, this of course will not be carried out properly if it is not accompanied by there is a strong commitment.In other words , the level of commitment of the apparatus certainly greatly influences the improvement of the performance of the government apparatus (Griffin, 2004:66).Internal control is a series of processes that can control the behavior of officials in the agency environment, it is necessary to understand the importance of commitment as a form of awareness in carrying out their duties, without commitment, a person will not be optimal in realizing the vision, mission and goals of the organization.This is in line with research conducted by Yanti et al . (2020) and Siregar et al . (2021) which shows that apparatus commitment is able to strengthen the relationship between internal control and government performance.

Respondents Table 1. Characteristics of Research Respondents No. Characteristics of Respondents Amount Frequency
ISSN:

2581-8341 Volume 06 Issue 01 January 2023 DOI: 10.47191/ijcsrr/V6-i1-86, Impact Factor: 5.995 IJCSRR @ 2023 www.ijcsrr.org 793
Testing the validity of the data in this study was tested statistically.The test uses the SPSS application program version 25 with a product moment correlation coefficient test with a significance value of 5% or 0.05.

Table 2 .
Validity Test Results ISSN:

Table 3 .
Reliability Test Results