Accountability in Small and Medium-Sized Construction Business Governance: A Case Study
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Abstract
This study aims to conduct an in-depth analysis of accountability practices within the governance system of PT Pusaka Inti Abadi, a growing small- and medium-sized construction company. The research method used was qualitative with a descriptive approach. Data collection was conducted through interviews, observations, and direct documentation conducted at the company. The results indicate that the company's accountability practices are good. The company is able to explain its actions to those entitled to respond to these actions, in this context, its clients, in accordance with accountability theory. The form of accountability implemented by the company in its governance system is by consistently providing updated reports on construction project work to clients using various flexible methods. Furthermore, the company always strives to ensure that all construction projects are carried out in accordance with the construction contract agreed upon between the two parties.
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