Abstract
This study aims are to examine the effect of implementation of e-budgeting on the government institution performance at the organizational level in the context of local government, this study purposes to find out how the role of internal control moderate the implementing e-budgeting with the government institution performance. Sample for this study is 76 E-budgeting system user at BPKAD (Badan Pengelola Keuangan dan Aset Daerah) and BAPPENDA (Badan Pendapatan Daerah) in Denpasar. anaysis using are Classical Assumption Test, MRA Test (Moderation Regression Analysis), and Partial Test (t-test). The test is carried out using the Statistical Package for Social Science (SPSS) program 25.0. The output of this 1) The implementation of E-budgeting had a significant effect on the performance of local government institution 2) The internal control as a moderating variable could not moderate the implementation of e-budgeting on the government institution performance.
 Keywords: Implementation E-Budgeting; Government Institution Performance; Internal Control.
Highlights
Advances in technology in telecommunications and information technology make changes to the organizational structure, social and social relations
This study aims are to examine the effect of implementation of e-budgeting on the government institution performance at the organizational level in the context of local government, this study purposes to find out how the role of internal control moderate the implementing e-budgeting with the government institution performance
The classic assumption test can be explained as follows: Normality test aims to test whether in the residuals of the regression model made normal distribution or not. this study have good regression model cause model of this study shown a normal or near normal residual distribution
Summary
Advances in technology in telecommunications and information technology make changes to the organizational structure, social and social relations. This has led to a change in community life activities in various sectors. The use of information and communication technology is used because it has advantages that are advantageous compared to using traditional methods of interacting. This applies and requires a continuous organization developing improvements and changes
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