Pengaruh Faktor Kualitas Sistem Dan Kualitas Informasi Terhadap Kualitas Laporan Keuangan Menggunakan SIPD RI Di BPKAD Provinsi Sulawesi Tengah

The execution of the Regional Government Information System (SIPD RI) has turned into a crucial tactic in enhancing openness and responsibility within regional financial administration. This investigation intends to examine the impact of system quality and information quality concerning the quality of financial reports utilizing SIPD RI at the Regional Financial and Asset Management Agency (BPKAD) of Central Sulawesi Province. This scholarly work utilized a numerical method employing Structural Equation Modeling–Partial Least Squares (SEM-PLS). Information was gathered via surveys allocated to 32 personnel who regularly operate SIPD RI in financial reporting endeavors. The discoveries disclose that system quality possesses a beneficial and meaningful consequence on financial report quality, information quality favorably influences financial report quality, and system quality notably impacts information quality. These conclusions suggest that a dependable and unified information system may refine the precision, pertinence, clarity, and liability of regional financial reports. Therefore, improving SIPD RI performance and information quality is essential for strengthening regional financial governance and enhancing public accountability. Keywords: SIPD RI, system quality, information quality, financial report quality, SEM-PLS, BPKAD