Implementation Of E-Budgeting To Government Performance With Internal Control As A Moderation Variable
Abstract
This study aims are to examine the effect of implementation of e-budgeting on the government institution performance at the organizational level in the context of local government, this study purposes to find out how the role of internal control moderate the implementing e-budgeting with the government institution performance. Sample for this study is 76 E-budgeting system user at BPKAD (Badan Pengelola Keuangan dan Aset Daerah) and BAPPENDA (Badan Pendapatan Daerah) in Denpasar. anaysis using are Classical Assumption Test, MRA Test (Moderation Regression Analysis), and Partial Test (t-test). The test is carried out using the Statistical Package for Social Science (SPSS) program 25.0. The output of this 1) The implementation of E-budgeting had a significant effect on the performance of local government institution 2) The internal control as a moderating variable could not moderate the implementation of e-budgeting on the government institution performance.
Keywords: Implementation E-Budgeting; Government Institution Performance; Internal Control.
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References
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Ekanayeka Athula (2018). Accounting Inscriptions and Goverment of Public in Developing Countries. Journal Of Government Performance vol 6 no 2 pp 83-98
Emad Ahmed Abu (2017). E Goverment Contribution to Better Performance Public Sector. Journal Of Association For Computing Machinery. Vol 7 no 1
Encarani A (2015). Toword Quality E Goverment in Public Soctor.Managing Service Quality Journal. 151,6-23
Gallego-Álvarez, Isabel, Luis Rodríguez-Domínguez, and Isabel María García-Sánchez (2016). “Are Determining Factors of Municipal E-Government Common to a Worldwide Municipal View? An Intra-Country Comparison.” Government Information Quarterly 27 (4): 423–30. https://doi.org/10.1016/j.giq.2016.12.011.
George Manning; Kent Curtis (2017). Performance : Managing for Excellence. Cincinnati, Ohio: Vista Systems.
Gil-García, J. Ramón, and Theresa A. Pardo (2015). “E-Government Success Factors: Mapping Practical Tools to Theoretical Foundations.” Government Information Quarterly 22 (2): 187–216. https://doi.org/10.1016/j.giq.2005.02.001.
Glinkowska, Beata (2015). “Classical and Modern Concepts of Corporate Governance (Stewardship Theory and Agency Theory)” 19 (2): 84–92. https://doi.org/10.1515/manment-2015-0015.
Gunawan, Dimas Rizky (2016). “Penerapan Sistem E-Budgeting Terhadap Transparansi Dan Akuntabilitas Keuangan Publik (Studi Pada Pemerintah Kota Surabaya).” Jurnal Akuntansi 8 (1): 72–102.
Hepu Deng.(2018).Evaluating the Performance of E Goverment in Developing Contries a Public Value Perspective. Journal of System Information and Internet Research Vol 28 no 1
Indra Bastian (2016). Akuntansi Sektor Publik Di Indonesia. Yogyakarta: BPFE.
Kaifeng Yang.(2017). E Government For Better Performance. International Journal of Public Administration Pp 197-217
Karunasena Kanishka, Mohini Singh (2018). Measuring The Public Value of E Government A Case Study From Sri Lanka. Journal Of Transforming Goverment Vol 5 no 1 pp 81-99
Kobelsky, Kevin, Gregory Larosiliere, and Elizabeth Plummer (2016). “International Journal of Accounting Information Systems The Impact of Information Technology on Performance in the Not-for-pro Fi t Sector.” International Journal of Accounting Information Systems. https://doi.org/10.1016/j.accinf.2013.02.002.
Mardiasmo (2016). Akuntansi Sektor Publik. Yogyakarta: Andi.
———. (2014). Akuntansi Sektor Publik. Yogyakarta: Andi.
Noerdiawan, Deddi. (2016). Akuntansi Sektor Publik. Jakarta: Salemba Empat.
Noviandi Erhan (2017). Evaluating of E Government (Case Study of the Implementation of Electronic Monitoring and Evaluation. Journal Of Public Administration Studies Vol 2 no 2
Nuramalia Hasanah, Achmad Fauzi. (2017). Akuntansi Pemerintahan. Bogor: IN MEDIA.
Rama Andika Thio Rahman, Gugus Irianto, Rosidi. (2018). “Analisis Implementasi E-Budgeting Dengan Menggunakan Model Cipp Pada Pemerintah Provinsi Dki Jakarta.” Journal Sistem Informasi (Journal of Information System) 14 (2): 53–63.
Reddick G Christopher (2015) Public Sector Transformation Through E Government Experiences from Europe and North America. Routledge Sub Of International Thomson Org.
Schillemans, Thomas. (2012). “Moving Beyond The Clash of Interests : On Stewardship Theory and the Relationships between Central Government Departments and Public Agencies.” Public Management Review 15 (2015): 37–41. https://doi.org/10.1080/14719037.2012.691008.
Slyke, David M. Van. (2016). “Agents or Stewards: Using Theory to Understand the Government-Nonprofit Social Service Contracting Relationship.” Journal of Public Administration Research and Theory 17 (2): 157–87. https://doi.org/https://doi.org/10.1093/jopart/mul012.
sugiyono. (2016). “Metode Penelitian Pendidikan (Kuantitatif Kualitatif Dan R & D).” Bandung: Alfabeta. https://doi.org/10.1164/rccm.200409-1267OC.
Venkatramans (2014). Performance Evaluation of E Government Services Emperical Study In Jordan. International Journal Toronto Pp 512-536
Yasmin. (2018). “Sistem Pengendalian Intern Pemerintah Dalam Pungukuran Kinerja Pemerintahan Di Kabupaten Bandung.” JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 4 (1): 101–16. https://journal.unpak.ac.id/index.php/jiafe.
Published
2020-05-25
How to Cite
DAS PRENA, Gine; DEVIYANTI PUTRI, Putu.
Implementation Of E-Budgeting To Government Performance With Internal Control As A Moderation Variable.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 5, p. 1318 - 1328, may 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/58724>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i05.p19.
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