PENGARUH PENERAPAN SISTEM INFORMASI PEMERINTAHAN DAERAH (SIPD) DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MOJOKERTO

This study aims to analyze the effect of the application of the Regional Government Information System and internal control on the quality of financial reports of the Mojokerto Regency Regional Government. The method used in this research is a quantitative approach with data collection techniques through questionnaires distributed to employees of the Regional Work Unit in Mojokerto Regency. The data obtained were analyzed using the Partial Least Squares (PLS) model to test the relationship between variables. The results showed that the implementation of SIPD had no significant effect on the quality of regional financial reports. This is due to several obstacles in the implementation of the Regional Government Information System, such as infrastructure limitations, system disruptions, and lack of understanding in its use. In contrast, internal control has a positive and significant effect on the quality of financial statements. Good internal control can improve the accuracy and transparency of financial statements, as well as ensure compliance with government accounting standards. The novelty of this study lies in the empirical analysis of the effectiveness of SIPD implementation in Mojokerto district, which shows that the success of SIPD in improving the quality of financial statements still depends on other supporting factors, especially the effectiveness of internal control.