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All Journal Katalogis Jurnal Sinar Manajemen Terbuka Journal of Economics and Business Journal of Financial and Behavioural Accounting Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Tadulako International Journal of Applied Management (TaJAM)
Amir, Andi Mattulada
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Financial and Behavioural Accounting

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The Influence of the Implementation of Regional Government Information Systems and Internal Government Control Systems on the Quality of Financial Reporting Naida, Nasrun; Din, Muhammad; Amir, Andi Mattulada
Journal of Financial and Behavioural Accounting Vol. 4 No. 1 (2024)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jfba.v4i1.9816.2024

Abstract

This study aims to (1) explain the implementation of the Regional Government Information System (SIPD), the Government Internal Control System (SPIP), and the Quality of Financial Reports (KLK); (2) assess the impact of the implementation of SIPD on KLK; and (3) evaluate the effect of the implementation of SPIP on KLK. This study uses the Partial Least Squares (PLS) method in Structural Equation Modeling (SEM) with WarpPLS 8.0 software, involving 128 respondents. The research findings show that (1) the majority of Regional Government Work Units support the implementation of SIPD and SPIP to improve KLK; (2) the implementation of SIPD has a positive and significant effect on KLK; and (3) the implementation of SPIP also has a positive and significant effect on KLK.
Co-Authors Abdul Kahar Abdullah, Muhammad Ikbal Alvianto, Fredi Angraini, Magfirah Din, Muhammad Fahmi Fattah, Vita Yanti Femilia Zahra Furqan, Andi Chairil Hasanuddin Hasanuddin Heryati, Lia Jamaluddin Muhammad fauzan Nasrun Naida Nurdin, Jurana Nurhayati Haris Rahmawaty, Santi Sampewai, Helmaise Ternripada, Ternripada Vitayanti Fattah Yusnita, Nina