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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

  Purpose – This study aims to assess and analyze the effects of the Regional Financial Management Information System (SIPKD) implementation and internal control on the quality of regional financial statements in local government agencies of Sragen Regency.   Design/methodology/approach – This quantitative descriptive research uses purposive sampling, involving 76 respondents from local government agency staff in Sragen Regency. Data were collected through questionnaires and analyzed using multiple linear regression with STATA version 17.0.   Findings – The results show that SIPKD implementation and internal control simultaneously have a positive and significant effect on the quality of regional financial statements. Partially, SIPKD has no significant effect, while internal control has a positive and significant effect on financial statement quality.   Originality/value – This study highlights the dominant role of internal control compared to information system implementation in improving the quality of local government financial reporting in Indonesia.
Co-Authors Mychelia Champaca