Pengaruh Penerapan Sistem Informasi Pemerintah Daerah Terhadap Kualitas Laporan Keuangan dengan Sistem Pengendalian Internal Pemerintah sebagai Variabel Moderasi
DOI:
https://doi.org/10.58192/profit.v5i3.4869Keywords:
Financial Statement Quality, Government Accounting Standards, overnment Internal Control System, Local Government, Regional Government Information SystemAbstract
This study aims to analyze the effects of Government Accounting Standards (SAP) and the Regional Government Information System (SIPD) on financial statement quality and examine the moderating role of the Government Internal Control System (SPIP). The study is motivated by persistent issues in regional financial management, including inconsistencies in financial statement presentation with applicable standards. A quantitative approach with a survey design is employed, covering Regional Government Organizations (OPDs) in Central Bengkulu Regency and North Bengkulu Regency, Indonesia. The study population comprises all OPD Financial Administration Officers in both regencies, with a saturated sampling technique. Primary data are collected through questionnaires using a Likert scale. Data are analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3. The analysis includes measurement model evaluation to assess validity and reliability, as well as structural model evaluation to examine relationships among variables and test the research hypotheses. This study is expected to provide empirical evidence regarding the effects of SAP and SIPD implementation on financial statement quality and the role of SPIP in strengthening these relationships. The findings are expected to provide useful insights for local governments in improving financial accountability, transparency, and the reliability of regional financial reporting.
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