The Indonesian Journal of Accounting Research
Vol 26, No 3 (2023): IJAR September 2023

A Study of Efficacy of Information Systems and Performance Accountability in Governmental Agency

Ritchi, Hamzah (Universitas Padjadjaran, Bandung)
Irawan, Andi (Finance and Development Supervisory Agency)
Adrianto, Zaldy (Universitas Padjadjaran, Bandung)
Aprilianisa, Wina (Universitas Padjadjaran, Bandung)



Article Info

Publish Date
01 Sep 2023

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. 

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Journal Info

Abbrev

ijar

Publisher

Subject

Economics, Econometrics & Finance

Description

Private Sector : 1. Financial Accounting and Stock Market 2. Management and Behavioural Accounting 3. Information System, Auditing, and Proffesional Ethics 4. Taxation 5. Shariah Accounting 6. Accounting Education 7. Corporate Governance Public Sector 1. Financial Accounting 2. ...