Nataria Nataria (1), Dewi Sarifah Tullah (2), Sutarti Sutarti (3)
General Background: Digital public financial governance requires reliable systems and competent personnel to produce accountable reports. Specific Background: This study examines SIPD implementation, human resource competence, organizational effectiveness, and LKPD quality in 16 local governments in Lampung Province. Knowledge Gap: Previous findings on SIPD and financial report quality remain varied, especially when organizational effectiveness is treated as a moderating variable. Aims: This study analyzes SIPD implementation and human resource competence in relation to LKPD quality and tests organizational effectiveness as a moderator. Results: Using explanatory research and PLS-SEM with SmartPLS 4.0, data from 320 respondents show that SIPD implementation and human resource competence have positive significant relationships with LKPD quality. The model explains 69.6% of LKPD quality variance. Organizational effectiveness significantly weakens the SIPD relationship but does not moderate the relationship between human resource competence and LKPD quality. Novelty: This study positions organizational effectiveness as a contextual moderator in Lampung’s digital financial reporting model. Implications: Local governments should strengthen SIPD adaptation, digital governance, and continuous workforce competence development.
Highlights:
Keywords: SIPD, Human Resource Competencies, Organizational Effectiveness, Quality of Local Government Financial Reports, Lampung Province
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