<![CDATA[Purpose –This study examines the direct and indirect relationships among digital budgeting, leadership commitment, public accountability, and fiscal transparency in local government institutions in Merauke Regency, Indonesia as a developing-region context where empirical research on integrated fiscal transparency mechanisms remains limited. Methods – A quantitative design was employed using a structured questionnaire administered to 105 structural officials across 15 Local Government Agencies (OPD) in Merauke Regency, selected through multi-stage purposive sampling (n = 105; population = 288). Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Common method variance was assessed via Harman's single-factor test (largest factor = 28.4%), and model fit was confirmed (SRMR = 0.067). Findings – Digital budgeting significantly affects public accountability (β = 0.41) and fiscal transparency (β = 0.28), while leadership commitment significantly affects public accountability (β = 0.36) and fiscal transparency (β = 0.25). Public accountability exerts a significant effect on fiscal transparency (β = 0.39) and mediates both antecedent relationships with fiscal transparency (indirect effects: β = 0.16 and β = 0.14, respectively). The model explains 52% of variance in public accountability (R² = 0.52) and 63% in fiscal transparency (R² = 0.63). Research implications – Improving fiscal transparency requires the concurrent development of digital financial systems, strong leadership commitment, and robust accountability mechanisms. Local governments are advised to treat accountability framework strengthening as a priority alongside, rather than subsequent to, digital system investment. Originality – This study advances public sector accounting literature by developing an integrated structural model that simultaneously examines the technological and organizational determinants of fiscal transparency in a developing-region local government context, demonstrating the mediating role of public accountability across both antecedent pathways.]]>
Copyrights © 2026
