TREASURERS' PERCEPTION, ORGANIZATIONAL COMMITMENT, AND LOCAL GOVERNMENT CREDIT CARD PERFORMANCE: THE MODERATING ROLE OF THE GOVERNMENT INTERNAL CONTROL SYSTEM
Published:
2026-11-08Downloads
Abstract
Use of the Local Government Credit Card (KKPD) in West Java Province remains far below the 40 percent minimum of the imprest fund set by Governor Regulation No. 116 of 2022; Across 38 regional work units (SKPD), the average KKPD share in 2024 was only 5.11 percent. This study examines the effect of treasurers' perception and organizational commitment on KKPD performance, and whether the Government Internal Control System (SPIP) moderates these effects. Primary data came from a Likert-scale questionnaire given to the treasurer of each SKPD (census, n = 38) and were analyzed with Moderated Regression Analysis in SPSS. Perception (B = 0.228; p < 0.001) and commitment (B = 0.330; p < 0.001) positively and significantly affect KKPD performance. SPIP strengthens both effects (interaction B = 0.013, p = 0.007; B = 0.010, p = 0.002) and has the largest direct effect (Beta = 0.666), so it acts as a quasi moderator. The findings extend the Technology Acceptance Model and the Three-Component Model to non-cash payment instruments in local government. Practically, treasurer capacity building should be accompanied by a stronger control environment, periodic review, and tiered authorization. Results should be read carefully given the small sample and single-respondent data.
Keywords:
Government Internal Control System Local Government Credit Card Moderated Regression Analysis Employee Performance, Professionalism, Organizational Culture, Internal Control, Organizational Commitment Treasurer PerceptionReferences
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