PENGARUH IMPLEMENTASI SISTEM INFORMASI PEMERINTAH DAERAH TERHADAP PENGELOLAAN KEUANGAN DAERAH PEMERINTAH PROVINSI JAMBI DAN DAMPAKNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH YANG DIMODERASI OLEH TEKNOLOGI INFORMASI
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Institusion
Universitas Jambi
Author
Fitriani, Lidya
Subject
H Social Sciences (General)
Datestamp
2024-04-03 07:31:17
Abstract :
ABSTRACT This research aimed to explain the influence of implementation of the Regional Government Information System on the quality of Regional Government Financial Reports which is mediated by regional financial management and the ability of information technology to moderate the influence of SIPD implementation on regional financial management and the quality of LKPD of the Jambi Provincial Government. The population of this research are officials involved in the regional financial management process in 22 Departments and 8 Agencies, 9 Bureaus, 1 DPRD Secretariat, 1 Inspectorate, 2 Regional Hospitals, which are Regional Apparatus Organizations of the Jambi Provincial Government Sampling in this research used a judgment sampling technique, namely selecting samples based on judgment, namely a non-random type of sample selection where the information obtained is generally adjusted to the research objectives or problems. Data analysis in this research was carried out using the Structural Equation Modeling (SEM) method using the Partial Least Square (PLS) approach. The research results showed that implementation of the Regional Government Information System had a direct influence on regional financial management and the quality of Regional Government Financial Reports. The results of this research also showed that implementation of the Regional Government Information System had an indirect influence on the quality of Regional Government Financial Reports which was mediated by regional financial management. Meanwhile, information technology was able to moderate the influence of implementation of the Regional Government Information System on regional financial management and the quality of Regional Government Financial Reports. Keywords: Quality of Regional Government Financial Reports, regional financial management, implementation of the Regional Government Information System, and information technology
ABSTRACT This research aimed to explain the influence of implementation of the Regional Government Information System on the quality of Regional Government Financial Reports which is mediated by regional financial management and the ability of information technology to moderate the influence of SIPD implementation on regional financial management and the quality of LKPD of the Jambi Provincial Government. The population of this research are officials involved in the regional financial management process in 22 Departments and 8 Agencies, 9 Bureaus, 1 DPRD Secretariat, 1 Inspectorate, 2 Regional Hospitals, which are Regional Apparatus Organizations of the Jambi Provincial Government Sampling in this research used a judgment sampling technique, namely selecting samples based on judgment, namely a non-random type of sample selection where the information obtained is generally adjusted to the research objectives or problems. Data analysis in this research was carried out using the Structural Equation Modeling (SEM) method using the Partial Least Square (PLS) approach. The research results showed that implementation of the Regional Government Information System had a direct influence on regional financial management and the quality of Regional Government Financial Reports. The results of this research also showed that implementation of the Regional Government Information System had an indirect influence on the quality of Regional Government Financial Reports which was mediated by regional financial management. Meanwhile, information technology was able to moderate the influence of implementation of the Regional Government Information System on regional financial management and the quality of Regional Government Financial Reports. Keywords: Quality of Regional Government Financial Reports, regional financial management, implementation of the Regional Government Information System, and information technology
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