<![CDATA[This study analyzes the determinants of Government Performance Accountability, with the Electronic-Based Government System (SPBE) serving as a moderating variable within the Construction Services Development Board of the Ministry of Public Works. Amid the ongoing push toward digital transformation in Indonesia’s public sector, understanding how such systems influence accountability outcomes has become increasingly relevant to strengthening governance in non-structural public institutions. The factors examined in this study are grounded in Agency Theory and Institutional Theory and were formulated by considering the findings of relevant previous studies. This study employs a quantitative research approach using primary data. Data were collected through an online questionnaire distributed to 131 respondents at the Construction Services Development Board of the Ministry of Public Works and subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that governance, regulations and policies, human resources, leadership commitment, performance-based budgeting, and the Government Internal Control System (SPIP) each have a positive and significant effect on Government Performance Accountability. Furthermore, the findings reveal that the Electronic-Based Government System (SPBE) significantly strengthens the effects of these factors on Government Performance Accountability, confirming its role as an effective moderating variable. These results suggest that digitalization not only supports administrative efficiency but also reinforces the underlying mechanisms of institutional accountability. Therefore, to enhance accountability within non-structural public institutions, the implementation and utilization of SPBE should be further strengthened alongside continued improvements in governance practices, human resource capacity, and leadership commitment across relevant government agencies.]]>
