Determinan Transparansi Dan Akuntabilitas Pada Pemerintah Daerah Di Indonesia: Model Konseptual
Keywords:
Accountability, Maturity of e-Government, Quality of Financial Reports, Size of Local Government, TransparencyAbstract
The purpose of this research is to provide research model of local government size, fnancial reporting quality, and e-Government maturity that affect the level of transparency and accountability of local governments in Indonesia. The research model is developed by using the legitimacy theory and agency theory. This study uses a conceptual model approach based on articles from relevant previous studies. This conceptual research model is expected to provide an overview of what factors can affect the level of transparency and accountability in Indonesian local governments.