Document Type : Original Research


Department of Accounting, Sebelas Maret University, Surakarta, Indonesia


This quantitative descriptive study aims to analyze the relationship between Information and Communication Technology (ICT) factors that have been adopted by local governments in Indonesia on the Public Accountability (Y). Using a purposive sampling technique, panel data were obtained as many as 450 observations from 150 districts in the 2017-2019 period. Descriptive analysis and regression of panel data using software Eviews 09. The findings of this study explain that ICT Determinants simultaneously show a relationship significant through the F-statistic test. While the t-test used to test the effect of each independent variable has various results. The partial test demonstrates that Technology Development (X3), Website Accessibility (X5), and Press Visibility (X6) affect Public Accountability, but the research has not been able to find a significant relationship between Telecommunication Networks (X1), Internet Access (X2), e-Government (X4), and Electronic Procurement (X7) on Public Accountability. The results of this study can be used as consideration for the government in formulating policies related to ICT in order to realize public accountability.


Main Subjects

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