Peran Tingkat Maturitas SPIP dan Kapabilitas Teknologi Informasi dalam Pencapaian SDGs1: Bukti Empiris Pemerintah Daerah di Sulawesi
DOI:
https://doi.org/10.30863/akunsyah.v6i1.6164Keywords:
Sistem Pengendalian Intern Pemerintah, Kapabilitas Teknologi Informasi, SDGs 1, KemiskinanAbstract
Penelitian ini menguji pengaruh tingkat maturitas Sistem Pengendalian Intern Pemerintah (SPIP) dan kapabilitas teknologi informasi terhadap pencapaian Sustainable Development Goals (SDGs) 1 yang diproksikan melalui tingkat kemiskinan pada pemerintah daerah di Pulau Sulawesi. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder periode 2018–2024 sebanyak 308 observasi. Analisis data dilakukan menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan WarpPLS versi 8.0. Hasil penelitian menunjukkan bahwa maturitas SPIP berpengaruh signifikan terhadap pencapaian SDGs 1, sedangkan kapabilitas teknologi informasi tidak berpengaruh signifikan terhadap pencapaian SDGs 1.
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