Gamayuni, Rindu Rika and Hendrawaty, Ernie (2020) E-Planning, E-Budgeting and the Quality of Government Institution Performance Accountability System in Indonesia. Talent Development & Excellence, 12 (1s). pp. 218-225. ISSN ISSN 1869-0459 (print)/ ISSN 1869-2885 (online)

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Abstract

The purpose of this study is to determine the effect of e-government (e-planning, e-budgeting) on the quality of Government Institution Performance Accountability System (GIPAS). In this study, the quality of GIPAS as dependent variable is measured by the result of GIPAS evaluation. The samples used in this study are 249 local governments (provincial, district, city) all over Indonesia that have been evaluated for their GIPAS. This study uses multiple linier regressions to obtain empirical evidence of this problem. The results show that implementation of e-planning and e- budgeting have positive effect on the quality of Government Institutional Performance Accountability System. E-planning and e-budgeting implementation will increase regional government accountability. Present condition, performance accountability level of local government still in the sufficient category, most of the local governments (provincial, district, city) have not yet implemented e-budgeting. The local government should integrating e-Planning e-Budgeting with regional financial management to optimize the e-government implementation and finally achieves the government accountability.

Item Type: Article
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: rindu rika
Date Deposited: 13 Apr 2020 07:42
Last Modified: 13 Apr 2020 07:42
URI: http://repository.lppm.unila.ac.id/id/eprint/19164

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