DETERMINANT FACTORS OF E-GOVERNMENT IMPLEMENTATION AND PUBLIC ACCOUNTABILITY: TOE FRAMEWORK APPROACH

Defitri, Siska Yulia and Bahari, Asniati and Handra, Hefrizal and Febrianto, Rahmat DETERMINANT FACTORS OF E-GOVERNMENT IMPLEMENTATION AND PUBLIC ACCOUNTABILITY: TOE FRAMEWORK APPROACH. [Artikel Dosen]

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2020 Vol 19 No. 4 Determinan Factor E-Government.pdf - Published Version

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Abstract

This study aimed to provide recommendations related to the model of the re- lationship of key factors in the implementation of e-government by using the theory of the TOE approach represented by technological infrastructure, human resource competency, and external pressures. Moreover, this study has implications as a guideline in determining strategies to improve the problem of accountability in local government related to the dys- function of e-government implementation factors and their relationship with accountability.
The data was collected through a survey by distributing questionnaires to the head of the Regional Apparatus Organization (OPD) in the Regional Government of West Sumatra and processed by using SEM-PLS statistical tool. The result of the study showed that the factors raised in the TOE framework can determine the implementation of e-government but is not yet proven for public accountability. The positive and significant impact of implementing e-government can increase accountability. Therefore, it can be proved that the increase of accountability can be achieved through maximizing e-government by each region.

Item Type: Artikel Dosen
Subjects: Akuntansi > Sistem Informasi Akuntansi
Akuntansi > Akuntansi Sektor Publik
Divisions: Fakultas Ekonomi > S1 Akuntansi
Depositing User: Siska Yulia Defitri
Date Deposited: 26 Feb 2024 03:45
Last Modified: 26 Feb 2024 03:45
URI: http://repository.ummy.ac.id/id/eprint/1034

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