Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia

  • Dito Aditia Darma Nasution Fakultas Ekonomi Universitas Pembangunan Panca Budi
  • Puja Rizqy Ramadhan Fakultas Ekonomi Universitas Pembangunan Panca Budi

Abstract

This study aims to determine the effect of implementing e-budgeting on regional financial transparency in Indonesia. The theory used to achieve the objectives of this study is agency theory. This research was conducted at 32 local governments in Indonesia. Based on a simple regression model, this study shows that the implementation of e-budgeting has a positive and significant effect on regional financial transparency in Indonesia. These findings reinforce previous research. The findings of this study have implications in the form of useful contributions to government officials (executive and legislative), in demonstrating the important role of e-budgeting to encourage regional financial transparency. In addition, the findings of this study can be used as a basis for further research related to the topic of implementing e-budgeting and regional financial transparency.


Keywords: E-Budgeting, transparency, regional finance.

Published
2019-07-10
How to Cite
NASUTION, Dito Aditia Darma; RIZQY RAMADHAN, Puja. Pengaruh Implementasi E-Budgeting Terhadap Transparansi Keuangan Daerah Di Indonesia. E-Jurnal Akuntansi, [S.l.], p. 669 - 693, july 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/49815>. Date accessed: 19 nov. 2019. doi: https://doi.org/10.24843/EJA.2019.v28.i01.p26.
Section
Artikel