The Relationship between APIP Capability and SPIP Maturity in Indonesia: A Study Based on the 2018 BPKP Performance Report

Abstract

This study aims to analyze the relationship between the capabilities of the Government Internal Control Apparatus (APIP) and the maturity of the Government Internal Control System (SPIP) in Indonesia. The background of the research is based on the importance of synergy between the internal supervisory function and the control system to realize accountable and transparent governance. The research data were obtained from the 2018 BPKP Performance Report, which contains the achievement of the maturity level of SPIP and APIP capabilities at three levels of government, namely ministries/institutions, provincial governments, and district/city governments. The analysis was carried out using a quantitative descriptive method with an SPSS-assisted Pearson correlation test. The results showed a correlation coefficient value of r = 0.939 with a significance level of Sig. = 0.223, which means that there is a very strong positive relationship between APIP capability and SPIP maturity, although statistically significant due to the limited number of samples. These findings confirm that the improvement of APIP capabilities contributes to increasing the effectiveness of SPIP. Therefore, it is necessary to strengthen APIP’s competence and integrate SPIP-APIP coaching as the main strategy in strengthening the government’s internal control system in Indonesia.