Title: Effect of e-government and abnormal accrual on financial reporting quality, moderated by internal control system maturity: evidence from Indonesia's local government (a mixed method research)

Authors: Rindu Rika Gamayuni; Elis Fitriyani

Addresses: Economic and Business Faculty, Accounting Department, University of Lampung, Sumantri Brojonegoro Street No. 1, Lampung Province, 35145, Indonesia ' Master of Accounting, University of Lampung, Perumahan Mangga Raya Permai No. B2, Kemiling, Bandar Lampung, 35158, Indonesia

Abstract: The main aim of this research is to present empirical evidence regarding the implementation of e-government (EGOV) and the presence of Abnormal Accrual (AA) in Indonesian local governments. Additionally, it seeks to determine the extent to which e-government and Abnormal Accrual impact the financial reporting quality (FRQ), while also examining the moderating role of internal control system (ICS) maturity. The analysis methodology was carried out using quantitative and bibliometric analysis. This study population was the district/city/provincial for five years of observation, a total of 1048 samples. The findings of this study demonstrate that e-government significantly enhance the FRQ. Abnormal Accrual has not been proven to significantly effect on the FRQ. Meanwhile, the maturity of the ICS has been moderate or reinforces the effect of e-government to financial reporting quality (FRQ).

Keywords: e-government; abnormal accrual; maturity of internal control system; FRQ; financial reporting quality; a mixed method.

DOI: 10.1504/IJTGM.2026.155761

International Journal of Trade and Global Markets, 2026 Vol.22 No.3/4, pp.269 - 279

Received: 02 Mar 2025
Accepted: 24 Feb 2026
Published online: 13 Aug 2026 *

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