FAKTOR-FAKTOR YANG MEMPENGARUHI IMPLEMENTASI E-GOVERNMENT (STUDI PADA PEMERINTAH DAERAH TINGKAT PROVINSI DI INDONESIA)
Abstract: This research aims
to analyze the factors that affect the successes implementation of public
financial disclosure through e-government. Factors tested in this research are
debt (DSCR), the number of councillors, GDP per capita, citizen education
level, population, and region own source revenue. Sample in this research were
selected using purposive sampling method, that is e-government on 33 provinces
in Indonesia. The samples are divided into two categories, provinces reporting
the transparency of financial management through e-government and provinces not
reporting. Statistical methods used in this study is the logistic regression at
a significance level 5%. Result of this research indicate that the factor debt
(DSCR), the number of councillors, and region own source revenue significantly
influence the implementation of e-government. While other factors, GDP per
capita, citizen education level, and population not indicate any significant
effect on the implementation of e-government.
Keywords: E-Government, public
financial reporting, public financial disclosure, transparency of public
financial management
Penulis: Annasia Sophia Dewi,
Haryanto
Kode Jurnal: jpakuntansidd131066
