The Impact of KPI Quality on The Credibility of Performance Reports: The Mediating Role of Information Quality and The Moderating Role of Digital Governance-An Applied Study on The Saudi Sector
DOI:
https://doi.org/10.51483/IJAIML.3011Keywords:
Performance Indicator Quality – Report Credibility – Information Quality – Digital Governance – Performance Indicators – Digital Transformation.Abstract
This study analyzes how performance indicator quality impacts performance report credibility in the Saudi sector, examining the mediating role of information quality and the moderating role of digital governance to determine their influence on results.
The study was based on a primary hypothesis that the quality of performance indicator design does not only directly affect the credibility of reports, but also indirectly influences it through information quality, while digital governance may play a role in strengthening or weakening this relationship.
The study adopted a quantitative analytical approach, using a questionnaire as a tool to collect data from employees in the public and private sectors in the Kingdom of Saudi Arabia who are involved with performance indicators or performance reports.
Results show a significant positive impact of performance indicator quality on report credibility. Performance indicator quality also positively impacts information quality, which in turn directly impacts report credibility.
Results indicate information quality mediates the relationship between performance indicator quality and report credibility. No significant moderating effect of digital governance was found, despite its direct positive impact on report reliability.
This study provides a framework helping Saudi organizations improve performance measurement systems and data quality, supporting administrative decisions and aligning with Saudi Vision 2030 digital transformation goals.
