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All Journal PIAF : Paser Institute Journal Of Accounting And Finance
Nur Aini
Universitas Ichsan Sidenreng Rappang
Economics, Econometrics & Finance

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Pengaruh SIPD RI dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan BKAD Kabupaten Sidenreng Rappang Nur Aini; Asrini Asrini; Romy Nugraha
Paser Institute Of Accounting and Finance Vol. 3 No. 2 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

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Abstract

This study aims to analyze the effect of implementing the Regional Government Information System of the Republic of Indonesia (SIPD RI) and the Internal Control System (SPI) on the quality of financial reports at the Regional Finance and Asset Agency (BKAD) of Sidenreng Rappang Regency. A quantitative approach was employed using multiple linear regression analysis, with data collected through questionnaires distributed to 46 respondents, achieving a 100% response rate. Hypothesis testing results revealed that SIPD RI has a positive and significant effect on the quality of financial reports, evidenced by a regression coefficient of 0.360, a t-value of 5.881, and a significance level of 0.000 < 0.05; similarly, SPI showed a positive and significant effect with a regression coefficient of 0.273, a t-value of 3.912, and a significance level of 0.000 < 0.05; while simultaneously, both variables significantly influenced financial report quality with an F-value of 74.755 and a significance level of 0.000 < 0.05. The findings conclude that the more optimally SIPD RI is implemented and supported by an effective Internal Control System, the higher the quality of financial reports produced by BKAD Sidenreng Rappang, resulting in more transparent, reliable, and accountable financial reporting.
Co-Authors Asrini Asrini Romy Nugraha