国际会计研究杂志

抽象的

Toward Defining Key Success Factors of E-Government and Accounting Information Quality: Case of Indonesia

Hamzah Ritchi, Sylvia Fettry and Azhar Susanto

        The e-Government implementation objective is to achieve clean, transparent, and responsive government. The information technology elements integration will be needed on each business processes stage such that great number of services within public services sphere are attributed with an accurate, timely, complete, and relevant information. Despite efforts that have been devoted on e-Government, the performance on such initiative is relatively unsubstantiated. This may lead to low quality of accounting information as reflected in the modified audit opinion for some municipalities’ financial statement.           This research program is conducted to measure the e-Government implication on the accounting information quality which is measured by financial statement quality, in order to set strategy for gaining unqualified opinion on municipalities’ financial statement, inparticular West Java Province. The Province of West Java, Indonesia has been paying much attention on e-Government implementation for a decade. However, the 2012 PEGI result (Indonesia e-Government Ranking) for 21 municipalities in West Java Province are still poor. This research will identify a relation model between them.         The multi-year triangulation is conducted in 27 municipalities of West Java Province. The research employs different sets of research approaches such as structured review and qualitative work with interview or focus group discussion to develop key success factors of e-Government, and Partial Least Squares Structural Equation Modeling to verify the structured factors.