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PIAF : Paser Institute Journal Of Accounting And Finance
Published by Sekolah Tinggi Ilmu Ekonomi Widya Praja Tanah Grogot
ISSN : -     EISSN : 30257522     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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 April and September and all submitted articles can be in Indonesian or English. Our unique focus is on the impact of the changing world on society in Indonesia based on our specific research area. PIAF follows a double-blind peer-review process, where the author does not know the reviewer and vice versa. The journal intends to serve as an outlet with strong theoretical and empirical research and papers submitted to JAF should not be published or are being considered for publication elsewhere.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 1 Documents
 1 
Search results for , issue "vol. 3 no. 2 (2025): hal" : 1 Documents clear
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.

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