ABSTRACT
This study aims to confirm the contingency theory by testing and analyzing the influence of internal controls and the influence of top management on good governance, as well as its impact on government performance. Furthermore, the research adopted the explanatory survey method, and the structural equation model was used to test the data. In Indonesia, GGG has been applied by promoting the principles of transparency, accountability, and public participation, and some aspects that demand attention include improving internal control functions, human resource competencies, and information technology. In conclusion, the study outcomes successfully confirmed the contingency theory.
