Novitasari, Eka and Dewi, Fajar Gustiawaty and Oktavia, Reni (2022) Determinants of E-Government Implementation in Indonesia. Asian Journal of Economics, Business, and Accounting, 22 (19). pp. 25-33. ISSN 2456-639X

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Aims: This study aimed to determine the effect of Regional Original Income, general allocation funds, capital expenditures, audit opinions, and the level of public education on the implementation of e-Government in local governments in Indonesia. Study Design: This study uses secondary data. Place and Duration of Study: Local Government Financial Reports (LKPD) and audit opinions. This information can be found at the Supreme Audit Agency (BPK). The level of community education attainment uses the new Average Years of Schooling (RLS) method from the Central Statistics Agency (BPS) representative of each province from 2018 to 2020. Methodology: The sample used is 347 local governments. The purposive sampling method and multiple regression analysis were used in this study and used the SPSS 25 analysis tool. Before running the regression test, the data was first tested using the classical assumption test. Results: The independent variables in this study consisted of Regional Original Income (PAD), General Allocation Funds (DAU), Capital Expenditures, Audit Opinions, and Community Education Levels. At the same time, the dependent variable is the implementation of e-Government seen from the SPBE index value. This study carried out hypothesis testing with the Coefficient of Determination Test (R2) and the t-Statistical Test. The Coefficient of Determination Test (R2) measured how far the model's ability to explain the variance of the dependent variable was. The value of the coefficient of determination is zero or one. A small R2 value means the ability of the independent variables to provide almost all the information needed to predict the dependent variable variance [1]. At the same time, the t-test statistic shows how far the influence of one explanatory/independent variable individually in explaining the variation of the dependent variable results in a decision to reject or accept H0. This research was processed using IBM SPSS version 25 software. Conclusion: In this study, the variables "Regional Original Income," "General Allocation Funds," "Opinion Audits," and "Community Education Levels" have a positive effect on the implementation of e-Government. On the other hand, the capital expenditure variable does not affect the implementation of e-Government.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Magister Ilmu Akuntansi
Date Deposited: 15 Aug 2022 01:36
Last Modified: 15 Aug 2022 01:36

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