DETERMINANT FACTORS OF E-GOVERNMENT IMPLEMENTATION AND PUBLIC ACCOUNTABILITY: TOE FRAMEWORK APPROACH

This study aimed to provide recommendations related to the model of the relationship of key factors in the implementation of e-government by using the theory of TEO approach represented by technological infrastructure, human resource competency, and external pressures. Moreover, it strengthened references related to the implementation of e-government in realizing public accountability to local governments. The data was collected through a survey by distributing questionnaires to the head of the Regional Apparatus Organization (OPD) in the Regional Government of West Sumatra and processed by using SEM-PLS statistical tool. The result of the study showed that the factors raised in the TEO framework can determine the implementation of e-government but is not proved for public accountability. The positive and significant impact of implementing e-government can increase accountability. Therefore, it can be proved that the increase of accountability can be achieved through maximizing e-government by each region.