October 2, 2025Jurnal Akuntansi Bisnis Pelita Bangsa

The Influence of SIPD Applications, Human Resources, Internal Control on the Reliability of Financial Reports with Accountability of Agency Performance as a Moderating Variable (Case Study of South Sumatra Provincial Government)

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SIPD applications significantly enhance the reliability of financial reports, emphasizing the need for good governance.
Independent board of commissioners and return on equity show a positive impact on firm value, while institutional ownership negatively affects it.
Research used a quantitative approach, analyzing a sample of 160 respondents from the Finance Section of South Sumatra's provincial agencies.
Findings highlight the importance of transparency and accurate fund management in financial reporting practices across public agencies.

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Implication

Explanatory research reveals influence of SIPD applications and internal control on financial report reliability, indicating accountability's moderating role.

Cite This Study

Herdanita et al. (2025) studied this question.

synapsesocial.com/papers/68de6f4283cbc991d0a22dde https://doi.org/10.37366/akubis.v10i01.2392

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Implication

Explanatory research reveals influence of SIPD applications and internal control on financial report reliability, indicating accountability's moderating role.

The Influence of SIPD Applications, Human Resources, Internal Control on the Reliability of Financial Reports with Accountability of Agency Performance as a Moderating Variable (Case Study of South Sumatra Provincial Government)

Key Points

Discussion

Implication

Cite This Study

The Influence of SIPD Applications, Human Resources, Internal Control on the Reliability of Financial Reports with Accountability of Agency Performance as a Moderating Variable (Case Study of South Sumatra Provincial Government)

Key Points

Discussion

Implication

Cite This Study