Does E-Government Maturity Enhance Transparency and Public Accountability in Local Government Finance? (An Empirical Study on Regency Governments in Indonesia 2020–2022
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh determinan teknologi terhadap akuntabilitas publik pemerintah daerah di Indonesia, dengan mempertimbangkan variabel seperti e-Government maturity, aksesibilitas situs web, visibilitas media, dan pengadaan elektronik. Menggunakan pendekatan kuantitatif, studi ini menganalisis data sekunder dari laporan keuangan pemerintah daerah pada tahun 2020–2022 dengan metode regresi data panel. Hasil penelitian menunjukkan bahwa variabel pengembangan teknologi, aksesibilitas situs web, dan visibilitas media memiliki pengaruh signifikan terhadap akuntabilitas publik, sedangkan jaringan telekomunikasi, akses internet, e-Government, dan pengadaan elektronik tidak menunjukkan pengaruh yang signifikan. Temuan ini mengindikasikan bahwa meskipun beberapa faktor teknologi, seperti aksesibilitas situs web dan eksposur media, berperan penting dalam memperkuat akuntabilitas publik, aspek lain seperti e-Government dan e-procurement masih memerlukan penguatan agar dapat memberikan dampak yang lebih berarti. Hal ini menekankan pentingnya strategi optimalisasi implementasi teknologi oleh pemerintah daerah dalam rangka meningkatkan transparansi dan akuntabilitas dalam pengelolaan keuangan publik. Keterbatasan dalam penelitian ini terletak pada pengukuran e-Government yang hanya didasarkan pada program Smart City, tanpa mempertimbangkan dimensi lain seperti integrasi sistem, keterbukaan data, dan adopsi teknologi oleh publik. Studi ini memberikan kontribusi penting bagi pemerintah daerah dengan menawarkan wawasan untuk meningkatkan transparansi dan akuntabilitas melalui optimalisasi teknologi, serta merekomendasikan penelitian selanjutnya untuk memperluas cakupan data, menambahkan variabel kesiapan teknologi, dan menggunakan metode pengukuran yang lebih komprehensif guna meningkatkan validitas temuan penelitian..
Keywords:
Public Accountability, E-Government, Technology, Local Government, Transparency
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Published
2025-07-14
How to Cite
Juliyanti, W., & Ditasari, R. (2025). Does E-Government Maturity Enhance Transparency and Public Accountability in Local Government Finance? (An Empirical Study on Regency Governments in Indonesia 2020–2022. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 8(2), 1620-1439. https://doi.org/https://doi.org/10.36778/jesya.v8i2.2146
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