Relationship Between Number of Government Agencies and SPIP Maturity Level 3 Achievement in 2023 K/L/P

Abstract

This study aims to analyze the relationship between the number of government agencies and the maturity achievement of the Government Internal Control System (SPIP) ≥ Level 3 in three categories of government, namely Ministries/Institutions (K/L), Provincial Governments, and Regency/City Governments in 2023. The data used were secondary and analyzed using a descriptive approach and Pearson correlation test through SPSS. The results showed that there was a very strong negative relationship between the number of agencies and the maturity achievement of SPIP, as shown by the value of the Pearson correlation coefficient of –1,000 with a significance value of 0.018. Substantively, government groups with a smaller number of agencies, such as provincial governments, have higher SPIP maturity achievements than district/city governments that have a larger organizational structure. Although the statistical results cannot be generalized due to the very limited number of samples (N = 3), the pattern of relationships that emerged is consistent with theories and findings of previous research regarding the influence of organizational capacity, APIP capabilities, and bureaucratic complexity on the effectiveness of SPIP. These findings provide important implications for efforts to strengthen internal control, especially in local governments with a large number of agencies.