<![CDATA[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.]]>
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