The Effect of the Implementation of the Local Government Information System (SIPD) and Human Resources Competency (HR) on the Quality of the Financial Statements of the West Java Provincial Government
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Abstract
Transparent, accountable, and efficient regional financial management is a crucial component in realizing good governance. This study aims to analyze the relationship between the implementation of the Regional Government Information System (SIPD) and human resource (HR) competence on the quality of financial reports in West Java Province. Data were collected through surveys of representatives from regional government organizations (OPD) and analyzed using validity, reliability tests, and various classical assumption tests. The results show that the implementation of SIPD and HR competence positively and significantly influence the quality of financial reports. Furthermore, the research model meets classical assumption criteria, such as normality, linearity, and the absence of multicollinearity, heteroscedasticity, or significant autocorrelation. These findings highlight the importance of synergy between information systems and HR competence in supporting optimal financial governance.
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