Implementation of E-Planning, E-Budgeting and Government Internal Control Systems for Financial Reporting Quality at Local Governments in Indonesia

  • Rindu Rika Gamayuni


The purpose of this study is to obtain empirical evidence of the effect of the implementation of e-planning, e-budgeting, and internal control systems of local governments (GICS) on the quality of financial reporting of district / city governments in Indonesia. This study uses a descriptive and quantitative approach, with a population of provinces / cities / districts in Indonesia, amounting to 522 per year. For 2017 and 2018, 1044 samples were obtained. Data analysis uses multiple regretion analysis. The results of the study provide empirical evidence that the application of e-planning e-budgeting and GICS has proven to have a significant positive effect on the quality of financial reporting. There are significant differences in the quality of financial reporting between local governments that have not and have implemented e-budgeting. The limitation of this study is that the research year can only be taken in the last 2 years (2017 and 2018), because e-planning and e-budgeting have only been implemented in that year. Practical implications based on the results of this study, the government must provide support for the implementation of e-planning and e-budgeting to improve the quality of financial statements. The novelty of this research is the e-planning and e-budgeting policy which has just been implemented in Indonesia, and similar research is still very limited in Indonesia, so the results of this study are expected to provide empirical evidence and literature support to strengthen the existing theories.