Pengaruh Implementasi Sistem Pemerintahan Berbasis Elektronik (SPBE), Opini Audit, dan Maturitas SPIP terhadap Akuntabilitas Kinerja Instansi Pemerintah pada Kementerian/Lembaga

Alfiyani, Yola Sri Ratna (2024) Pengaruh Implementasi Sistem Pemerintahan Berbasis Elektronik (SPBE), Opini Audit, dan Maturitas SPIP terhadap Akuntabilitas Kinerja Instansi Pemerintah pada Kementerian/Lembaga. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

This study examines the empirical effect of the Electronic Based Government System (SPBE), audit opinions, and the maturity of the Government Internal Control System (SPIP) on the Performance Accountability of Government Agencies (AKIP). Implementation of an electronic-based government system is measured using the SPBE index, while audit opinion is measured using the transformation of the financial report audit opinion scale. Government Agency Performance Accountability is proxied by the AKIP predicate. This research uses the ordinal logistic regression analysis method on a sample of 384 Ministries/Institutions in 2018-2022. Testing was carried out using the SPSS 28.0 application. The research results show that the implementation of an electronic based government system, audit opinions, and SPIP maturity increases the opportunity for better accountability for the performance of government agencies. The most recent of this study is that research was conducted on Ministries/Institutions involving the SPBE index and the latest data for 2018-2022. Penelitian ini bertujuan untuk memperoleh bukti empiris atas pengaruh implementasi Sistem Pemerintahan Berbasis Elektronik (SPBE), opini audit, dan maturitas Sistem Pengendalian Intern Pemerintah (SPIP) terhadap Akuntabilitas Kinerja Instansi Pemerintah (AKIP). Implementasi sistem pemerintahan berbasis elektronik diukur menggunakan indeks SPBE, sedangkan opini audit diukur menggunakan tranformasi skala opini audit laporan keuangan. Akuntabilitas Kinerja Instansi Pemerintah diproksikan dengan predikat AKIP. Penelitian ini menggunakan metode analisis regresi logistik ordinal terhadap 384 sampel kementerian/lembaga tahun 2018-2022. Pengujian dilakukan menggunakan aplikasi SPSS 28.0. Hasil penelitian menunjukkan bahwa implementasi sistem pemerintahan berbasis elektronik, opini audit, dan maturitas SPIP meningkatkan peluang akuntabilitas kinerja instansi pemerintah yang lebih baik. Keterbaruan penelitian ini yaitu penelitian dilakukan terhadap kementerian/lembaga dengan melibatkan indeks SPBE dan data terbaru tahun 2018-2022.

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