Universitas Indonesia Conferences, International Accounting Conference - 2017

Font Size: 
E-Government, Audit Opinion, and Performance of Local Government Administration in Indonesia
Bambang Sutopo, Trisninik Ratih Wulandari, Arum Kusumaningdyah Adiati, Dany Adi Saputra

Last modified: 2017-06-30

Abstract


Local governments have the function to manage and deliver a range of quality services to their communities. In order to evaluate the execution of the function, the Minister of Home Affairs every year makes a decree on rating determination and status of performance of local government administration nationally. The decrees indicate that there are still many local governments that have moderate or low performance status. This study examines the effect of rating the results of Indonesia e-government ranking (e_Gov) and audit opinion on the performance of the local government administration. There are five dimensions used in the rankings of the e-government that is policy, institutions, infrastructure, applications, and planning. Source of performance data are the decrees on the local government performance of the years 2012, 2013, and 2014. Source of e_government data are e-government performance rating results conducted by and published at the website of Directorate of e-Government, The Directorate-General for Informatics Applications, Minister of Communications and Information Technology (Kemkominfo), and the source of audit opinion data is the summary of semester examination result (IHPS) published by the Audit Board of the Republic of Indonesia (BPK RI). The sample used in this study includes 246 local governments 2012-2014. Results of regression analysis indicate that rating the results of Indonesia e-government ranking (e_Gov) and audit opinion have positive effect on the performance of the regional administration. These results suggest that e-government and audit opinion can be used for evaluating the performance of local government.


Keywords


e-government; audit opinion; performance; local government

Conference registration is required in order to view papers.