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All Journal Jurnal Management Risiko dan Keuangan
Sulistianingrum, Zevanya
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Decision Sciences, Operations Research & Management

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The Effects of The Application of Sipkd and Internal Control on The Quality of Regional Financial Statements Sulistianingrum, Zevanya; Champaca, Mychelia
Jurnal Management Risiko dan Keuangan Vol. 4 No. 1 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

The objective of this quantitative descriptive research is to assess and analyze the effects of the application of SIPKD (Regional Financial Management Information System) and internal control on the quality of regional financial statements in the local government agencies of Sragen Regency. Using purposive sampling technique, 76 people from the population of Local Government Agency staff of Sragen Regency were selected as the respondents. The data was harvested from questionnaires and was analyzed using multiple linear regression in STATA version 17.0. The results of the analyses indicate that the application of SIPKD and internal control simultaneously have positive and significant impact on the quality of the regional financial statements of Sragen Regency’s local government agencies. Further, the application of SIPKD partially has no significant effect on the regional financial statements of Sragen Regency, while internal control partially has positive and significant impacts on the regional financial statements of Sragen Regency’s local government agencies.
Co-Authors Mychelia Champaca