Open AccessPengaruh Kompetisi Politik, Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Opini Audit Terhadap Implementasi E-Government
Author(s) -
Sonia Oktaviani,
Fefri Indra Arza
Publication year - 2020
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v2i3.284
Subject(s) - nonprobability sampling , audit , revenue , sample (material) , competition (biology) , government (linguistics) , local government , politics , business , accounting , economics , political science , public administration , sociology , demography , ecology , population , linguistics , chemistry , philosophy , chromatography , law , biology
This study aims to determine the effect of political competition, local own-source revenue, general allocation funds, and audit opinions on the implementation of provincial e-Governments in Indonesia in 2011-2018. Data in this study uses secondary data from BPK, BPS, and KPU. The sampling technique uses a purposive sampling method with a total sample of 8 provinces in 5 years. Data analysis uses regression analysis. The results of this study indicate that (1) political competition has a negative and insignificant influence on e-government implementation, (2) Local original income has a positive and significant effect on e-government implementation, (3) general allocation funds have a positive and not significant effect on implementation e-government. (4) audit opinion does not significantly influence the implementation of e-government.