PIAF : Paser Institute Journal Of Accounting And Finance
Vol. 3 No. 2 (2025): Hal

Pengaruh SIPD RI dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan BKAD Kabupaten Sidenreng Rappang

Nur Aini (Universitas Ichsan Sidenreng Rappang)
Asrini Asrini (Universitas Ichsan Sidenreng Rappang)
Romy Nugraha (Universitas Ichsan Sidenreng Rappang)



Article Info

Publish Date
15 Dec 2025

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.

Copyrights © 2025






Journal Info

Abbrev

PIAF

Publisher

Subject

Economics, Econometrics & Finance

Description

PIAF : Paser Institute Journal Of Accounting And Finance is a double-blind review national scholarly journal devoted to publishing high-quality papers using a multidisciplinary approach with a strong emphasis on accounting, business, economics, and finance. This is a semiannual journal published in ...