alexa Toward Defining Key Success Factors of E-Government and Accounting Information Quality: Case of Indonesia
ISSN: 2472-114X

International Journal of Accounting Research
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Research Article

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

Hamzah Ritchi*, Sylvia Fettry and Azhar Susanto

Faculty Economic and Business, Padjadjaran University, Bandung, Indonesia

*Corresponding Author:

Hamzah Ritchi
Faculty Economic and Business
Padjadjaran University, Bandung, Indonesia
Tel: +62 22 84288828;
E-mail: [email protected]

Received Date: December 23, 2015; Accepted Date: April 27, 2016; Published Date: May 05, 2016

Citation: Ritchi H, Fettry S, Susanto A (2016) Toward Defining Key Success Factors of E-Government and Accounting Information Quality: Case of Indonesia.Int J Account Res 4:126. doi:10.4172/ijar.1000126

Copyright: © 2016 Ritchi H, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.



        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.


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