The Relationship between SPIP Maturity and APIP Capability on the Effectiveness of Development Supervision

Abstract

This study aims to analyze the relationship between the level of Maturity of the Government Internal Control System and the Capability of the government's internal supervision apparatus in supporting the effectiveness of development supervision in government agencies. The method employed is a quantitative approach, utilizing Pearson correlation analysis with 2022 performance achievement data obtained from the BPKP evaluation report. The results showed a correlation coefficient value of 0.997 with a significance of 0.048, which means that there is a positive and significant relationship between the maturity of the Government Internal Control System and the capability of the Government Internal Supervision. This indicates that the increase in the implementation of an effective internal control system directly contributes to the improvement of the ability of internal supervisory institutions to carry out audit and evaluation functions. These findings affirm the importance of integration between the Maturity of the Government Internal Control System coaching and the Government Internal Supervision Apparatus competency development simultaneously to strengthen accountable, transparent, and results-oriented governance. This research provides strategic implications for the formulation of development supervision policies in the public sector.