THE INFLUENCE OF SYSTEM QUALITY FACTORS AND INFORMATION QUALITY ON FINANCIAL REPORT QUALITY USING SIPD RI AT BPKAD OF CENTRAL SULAWESI PROVINCE Nur Kholifah1. Masruddin2. Sugianto3. Fikry Karim4
1 Public Sector Accounting Study Program, Universitas Tadulako Kota Palu, Indonesia
2,3,4 Department of Public Sector Accounting, Universitas Tadulako Kota Palu, Indonesia
Abstract
The principal goal of this inquiry is to evaluate and scrutinize the effect of System Quality and Information Quality on Financial Report Quality concerning the application of the Indonesian Local Government Information System (SIPD RI) within the Regional Financial and Asset Management Agency (BPKAD) of Central Sulawesi Province. SIPD RI functions as a centralized digital platform that supports local government activities in financial planning, budgeting, implementation, and reporting. This inquiry applies a quantitative strategy applying the Structural Equation Modeling-Partial Least Squares (SEM-PLS) framework. Data gathering was conducted by disseminating Likert scale questionnaire (scores 1 to 5) to BPKAD employees who routinely operate SIPD RI. The findings show that both system quality and information quality exhibit a constructive and meaningful impact regarding Financial Statement Quality. These findings suggest that enhancing the performance of the system and information. generated by SIPD RI can enhance local government financial reporting standards. Consequently, these results provide practical recommendations for regional governments in optimizing the potential of SIPD RI in improving transparency and accountability in public finance.
Keywords: SIPD RI, system quality, information quality, financial report quality, SEM-PLS, BPKAD
