Role Clarity and the Accountability Paradox in the Three Lines Model: Evidence from the Indonesian Public Sector
Mohammad Suharyadi Aryanto*
Adam Zakaria
Marsellisa Nindito
Public institutions in Indonesia have emphasized internal control reform, yet the role of role clarity in strengthening governance effectiveness remains underexplored. This study examines the effect of role clarity on the effectiveness of the Three Lines Model in the Indonesian public sector. The study is motivated by the need to strengthen accountability and clearly allocate responsibilities across operational, oversight, and assurance functions. Although the Three Lines Model is intended to define governance roles, empirical evidence on the contribution of role clarity remains limited.A quantitative explanatory research design was employed. Data were collected through an online questionnaire from employees involved in implementing the Three Lines Model at the Directorate General of State Assets, Ministry of Finance, Indonesia. A total of 172 valid responses were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0.The results show that role clarity does not have a statistically significant effect on the effectiveness of the Three Lines Model. This finding suggests that a clear understanding of formal responsibilities alone is insufficient to improve governance effectiveness in highly formalized public sector organizations. Governance roles may already be institutionalized through regulations and hierarchical control systems, resulting in a standardized understanding of responsibilities among employees.This study contributes to the literature by highlighting that role clarity, while essential for accountability, may not independently enhance governance effectiveness. The findings also offer practical implications by emphasizing that successful implementation of the Three Lines Model requires not only clearly defined roles but also supportive organizational practices and governance mechanisms.
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