The Influence of Organizational Commitment, Auditor Independence, Internal Control, and Ethical Leadership in Good Governance and Organizational Performance

Abstract

Indonesia public sector faces new public management problems, such as good governance since reformation era. This is because there is dynamic changing in public sector organization. In contrast, processes of individual and organization improvement are rising up lately. Thus, this study aims to empirically examine the effect of organizational commitment, auditor independence, internal control, and ethical leadership in good governance and organizational performance. A quantitative approach is used in this study by collecting primary data. Results show organizational commitment, auditor independence, and ethical leadership significantly influences the implementation of good governance. While the internal control do not significantly affect the application of good governance. In this study also found that organizational commitment, good governance implementation has direct and significant impact on the performance of the organization. Ethical leadership directly affects organizational performance but not significantly. While internal controls had no significant effect on the performance of the organization with coefficient -0.140. In short, to strengthening public sector organization, it needs good governance, organizational commitment through ethical leadership.