Regional Government Information System and Financial Governance: Evidence from Mimika Regency

Abstract

Purpose: This study analyzes the effectiveness and efficiency of the Regional Government Information System (Sistem Informasi Pemerintahan Daerah [SIPD]) affecting transparency and accountability of regional financial management in Mimika Regency, Indonesia. Research Methodology: A quantitative survey targeted 135 financial personnel across 57 Regional Apparatus Organizations, BPKAD verifiers, and Inspectorate auditors. Using Slovin formula, a purposive sample of 54 respondents was obtained. Data came from a 29-item Likert-scale questionnaire, validated via Pearson correlation (r > 0.195) and Cronbach alpha. IBM SPSS was used for descriptive statistics and multiple linear regression, including t-tests, F-tests, and R². Results: All four variables scored good. Effectiveness (B = 0.421, t = 3.876) and efficiency (B = 0.387, t = 3.542) significantly affected transparency (p < 0.05); effectiveness (B = 0.452, t = 4.102) and efficiency (B = 0.401, t = 3.765) significantly affected accountability (p < 0.05). F-tests confirmed joint significance (F = 28.417 and 31.862, p < 0.001). R² values were 0.478 and 0.524, respectively. Conclusions: SIPD implementation improves regional financial governance, with effectiveness and efficiency significantly driving transparency and accountability. Limitations: The study covers one regency using cross-sectional data, 52% and 48% of variance in transparency and accountability remain unexplained. Contributions: The study advances agency theory and management information systems theory in Indonesian e-governance, offering evidence from an understudied region and policy implications for SIPD optimization.