Nexus of public organization, transparency, and accountability in Indonesia's digital governance.

This study examined uniting public organization, transparency, and accountability theories for a holistic understanding of digital government service implementation in Indonesia. This study used a survey data collection method with 424 respondents for employees in four local governments. Questionnaires were generated using a Likert scale. Structural equation modeling‐partial least squares was used to assess the validity and reliability of the data and to test hypotheses and regression models. Following the testing of hypotheses and regression analysis, this study found that variables of employee skills, leadership, regulation, infrastructure, information and communication technology, transparency, and accountability had a positive and significant effect on the variable of digital government service implementation with p‐values of 0.034, 0.025, 0.014, 0.031, 0.009, 0.005, and 0.010, respectively. In contrast, variables of budgeting and bureaucratic structure do not positively and significantly impact the variable of digital government service implementation with p‐values of 0.210 and 0.311, respectively. The influence of the independent variables on the dependent variable was strong (R‐square = 0.834). The limitations and implications of these findings are discussed in the conclusion. [ABSTRACT FROM AUTHOR]