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All Journal JABE (Journal of Accounting and Business Education)
Marcellina Widiyastuti
Universitas Sebelas Maret
Economics, Econometrics & Finance Education

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Local Government Performance Accountability: Do Internal Control, Public Monitoring, and E-government Affect? Marcellina Widiyastuti; Y Anni Aryani; Doddy Setiawan; Jaka Winarna
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.53991

Abstract

The government is required to work well to ensure accountability for funds from the public. To support government performance accountability, internal control, public monitoring, and the use of technology through e-government are needed. This research aims to determine the effect of internal control, public monitoring, and e-government on local government performance accountability. This research uses secondary data obtained from the Ministry of State Apparatus Utilization and Bureaucratic Reform, the Financial and Development Supervisory Agency, the Supreme Audit Agency, and Statistics Indonesia. All district/city governments in Indonesia in 2021 and 2022 are the population in this research with a total sample of 693 observations. Multiple linear regression as an analysis tool using E-views 12. The results show that local government performance accountability is positively influenced by internal control, public monitoring, and e-government. This research is for local governments as input and consideration to further strengthen the internal control system so that it is not limited to formality, improve understanding and implementation of integrated SPIP, and improve the quality and infrastructure of e-government. In addition, the results of this research serve as an evaluation for the public to participate more and monitor the performance of local governments so that the accountability of local government performance increases.
Co-Authors Doddy Setiawan JAKA WINARNA Y Anni Aryani