Pengaruh E-Government dan Sistem Informasi Keuangan Daerah terhadap Akuntabilitas Pengelolaan Keuangan Daerah

Abstract

This study aims to analyze the influence of E-Government and the Regional Financial Management Information System (SIPKD) on Regional Financial Management Accountability. Using a quantitative approach with 118 respondents, this study shows that the instruments used are valid, reliable, and meet all classical assumption tests so that they are suitable for analysis using multiple linear regression. The results of the study show that E-Government has a positive and significant effect on accountability, which means that the better the implementation of government digital services, the higher the financial accountability achieved. Furthermore, SIPKD proved to be the most dominant variable, providing a stronger influence in improving accountability because of its role directly related to financial recording, administration, and reporting in an integrated manner. Simultaneously, the two variables explain the 54.4% variation in accountability. These findings are consistent with the theory of Technology Acceptance Model, Good Governance, and previous research findings that affirm that the digitalization of the financial system and public services is very important in realizing transparent and accountable government financial management. Overall, the study concludes that digitalization through E-Government and SIPKD plays a major role in improving accountability, with SIPKD being the most significant component. The research recommends increasing human resource capacity, strengthening digital infrastructure, and integrating policies to maximize the use of these two systems.