Implementation of local government information system as a mediator of financial reporting quality in regional organizations

The aim of this research is to analyze and provide empirical evidence regarding the influence of HR Competency, Government Internal Control System (SPIP), Organizational Environment on Financial Reporting Quality with the Regional Government Information System (SIPD) as mediation. The population in this research is the Regional Government Work Units (SKPD) in Regencies/Cities throughout Lombok Island. The sample for this research was taken using a purposive sampling method, using the Slovin formula to obtain a sample of ۲۹۶ respondents from ۱۴۸ OPDs in districts/cities throughout Lombok Island. This research uses a survey method. The research data analysis method uses Structural Equation Modeling- Partial Least Square (SEM-PLS). The results of this research indicate that HR Competency, Government Internal Control System (SPIP) and Regional Government Information System (SIPD) influence the quality of regional financial reports and the Organizational Environment does not influence the quality of regional financial reports. The results of the mediation test show that the Regional Government Information System (SIPD) mediates the influence between HR Competency and the Government Internal Control System (SPIP) on the quality of regional financial reports. Meanwhile, the Regional Government Information System (SIPD) does not mediate the influence of the Organizational Environment on the quality of financial.

Keywords:

HR competency , Government internal control system , Organizational Environment , Financial Reporting Quality