Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia
This study aims to analyze the factors that influence digital transparency in Indonesian local governments. The tested determinants are e-government maturity, financial report quality, and local government accountability systems. Data were collected from official websites, accountability reports, a...
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| Format: | Article |
| Language: | English |
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Universitas Syiah Kuala
2024-10-01
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| Series: | Jurnal Dinamika Akuntansi dan Bisnis |
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| Online Access: | https://jurnal.usk.ac.id/JDAB/article/view/39361 |
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| author | Muhammad Fadhly Rizky Octavio Dekar Urumsah |
| author_facet | Muhammad Fadhly Rizky Octavio Dekar Urumsah |
| author_sort | Muhammad Fadhly Rizky Octavio |
| collection | DOAJ |
| description | This study aims to analyze the factors that influence digital transparency in Indonesian local governments. The tested determinants are e-government maturity, financial report quality, and local government accountability systems. Data were collected from official websites, accountability reports, and financial reports of 541 Indonesian provincial and district/ city government. Using multiple regression analysis, this study found that e-government maturity, financial report quality, and local government accountability systems significantly positively affect digital transparency. The findings indicate that good governance practices can encourage transparency in presenting financial and non-financial information. However, this study also found that some local government websites are not fully accessible, which may hinder access to necessary data. The implications of this study emphasize the importance of developing mature e-government, improving the quality of financial reports, and strengthening accountability systems in local governments to strengthen transparency, reduce corruption, and increase government legitimacy. |
| format | Article |
| id | doaj-art-200cbac0245441e5be5a2ac82d24d6f9 |
| institution | Kabale University |
| issn | 2355-9462 2528-1143 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Universitas Syiah Kuala |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi dan Bisnis |
| spelling | doaj-art-200cbac0245441e5be5a2ac82d24d6f92025-01-03T22:12:48ZengUniversitas Syiah KualaJurnal Dinamika Akuntansi dan Bisnis2355-94622528-11432024-10-0111227929610.24815/jdab.v11i2.3936118960Exploring Factors Influencing Digital Transparency in Local Governments: Practices in IndonesiaMuhammad Fadhly Rizky Octavio0Dekar Urumsah1Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Islam IndonesiaJurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Islam IndonesiaThis study aims to analyze the factors that influence digital transparency in Indonesian local governments. The tested determinants are e-government maturity, financial report quality, and local government accountability systems. Data were collected from official websites, accountability reports, and financial reports of 541 Indonesian provincial and district/ city government. Using multiple regression analysis, this study found that e-government maturity, financial report quality, and local government accountability systems significantly positively affect digital transparency. The findings indicate that good governance practices can encourage transparency in presenting financial and non-financial information. However, this study also found that some local government websites are not fully accessible, which may hinder access to necessary data. The implications of this study emphasize the importance of developing mature e-government, improving the quality of financial reports, and strengthening accountability systems in local governments to strengthen transparency, reduce corruption, and increase government legitimacy.https://jurnal.usk.ac.id/JDAB/article/view/39361accountabilitydigital transparencye-governmentlocal government |
| spellingShingle | Muhammad Fadhly Rizky Octavio Dekar Urumsah Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia Jurnal Dinamika Akuntansi dan Bisnis accountability digital transparency e-government local government |
| title | Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia |
| title_full | Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia |
| title_fullStr | Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia |
| title_full_unstemmed | Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia |
| title_short | Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia |
| title_sort | exploring factors influencing digital transparency in local governments practices in indonesia |
| topic | accountability digital transparency e-government local government |
| url | https://jurnal.usk.ac.id/JDAB/article/view/39361 |
| work_keys_str_mv | AT muhammadfadhlyrizkyoctavio exploringfactorsinfluencingdigitaltransparencyinlocalgovernmentspracticesinindonesia AT dekarurumsah exploringfactorsinfluencingdigitaltransparencyinlocalgovernmentspracticesinindonesia |