Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia

Muhammad Fadhly Rizky Octavio; Dekar Urumsah

doi:10.24815/jdab.v11i2.39361

Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia

Muhammad Fadhly Rizky Octavio, Dekar Urumsah

Abstract

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.

Keywords

Accountability; digital transparency; e-government; local government

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DOI: https://doi.org/10.24815/jdab.v11i2.39361

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Accounting Department collaborated with IAI KAPd (Institute of Indonesia Chartered Accountant)
Faculty of Business and Economics
Syiah Kuala University
Kopelma Darussalam, Banda Aceh, Indonesia - 23111
ISSN: 2355-9462, E-ISSN: 2528-1143

Jurnal Dinamika Akuntansi dan Bisnis by Prodi Akuntansi Universitas Syiah Kuala is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Based on a work at http://www.jurnal.usk.ac.id/JDAB/index.