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All Journal ELTE Journal (English Languange Teaching and Education) Jurnal Ekonomi Islam HUKUMAH: Jurnal Hukum Islam Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan West Science Islamic Studies International Journal of Economics, Business and Innovation Research
Wira Lestari
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Other

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Determinants of Local Government Financial Accountability In Indonesia : The Mediating Role of E-Government Syafrul Antoni; Sri Rahayu; Rita friyani; Wira Lestari
KASTA : Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Vol. 6 No. 1 (2026): April
Publisher : Lembaga Bale Literasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58218/kasta.v6i1.2672

Abstract

Financial accountability is a key pillar of good governance, particularly under fiscal decentralization. Many Indonesian provinces still face challenges such as limited transparency, high dependence on central government transfers, and inadequate technological capacity. This study investigates the determinants of provincial financial accountability by examining the effects of local government size, fiscal dependence,  with E- government as a mediating variable an underexplored aspect in the Indonesian context. Using unbalanced panel dnnnata of 155 observations from 31 provinces over 2019–2023, panel regression analysis was conducted in EViews, supported by t-tests, sobel Test, F-tests, and R²/Adjusted R². The findings reveal that larger local governments negatively affect financial accountability due to bureaucratic complexity, weaker internal controls, and reduced efficiency. Likewise, higher fiscal dependence on central transfers undermines accountability by limiting local fiscal autonomy and redirecting focus from local communities to central authorities. Crucially, e-government significantly mediates these negative effects by enhancing transparency, efficiency, and public participation through process digitalization, stronger control mechanisms, and real-time monitoring. Overall, the study highlights that while structural challenges constrain financial accountability, effective e-government adoption acts as a corrective mechanism, reinforcing transparency, governance efficiency, and public trust. The results offer important policy implications for advancing digital reforms in local government financial management.
Co-Authors Al Dzahabi Rachman Almira Yumna Putri Baginda Simaibang Enggar Diah Puspa Arum Fatah, Nasrul Hasan Maulana Akmal Malik Mulyadi Mulyadi Nurul huda Reiny Erica Sonia Riski Hernando Rita Fitriyani Rita Friyani SRI RAHAYU Syafrul Antoni Syarifah Laili