Ritchi, Hamzah
Universitas Padjadjaran, Bandung

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A Study of Efficacy of Information Systems and Performance Accountability in Governmental Agency Ritchi, Hamzah; Irawan, Andi; Adrianto, Zaldy; Aprilianisa, Wina
The Indonesian Journal of Accounting Research Vol 26, No 3 (2023): IJAR September 2023
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.680

Abstract

This study aims at determining the efficacy of adopting the information system (IS) on performance accountability in the Indonesian government based on DeLone McLean's success model. Based on performance accountability reports being lodged by 77 ministries and institutions, 41 units responded. One hundred sixty-four respondents completed the questionnaire using purposive sampling, filling up two proportionate categories of independent and dependent variables. Path analysis was employed for the data analysis. The results confirm that quality elements as the exogenous factor, individually and together, significantly affect governmental performance accountability, satisfying the respected hypotheses. IS quality also shows a significant effect on information quality.