Analisis Faktor Pendukung Implemetasi Simda dan Pengaruhnya Terhadap Kualitas Laporan Keuangan Pada SKPD Penelitian Pada SKPD di Lingkungan Pemerintah Daerah Kabupaten Kulon Progo

Main Author: Alfian, Mohammad
Format: Proceeding application/pdf
Terbitan: Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana , 2015
Subjects:
SPI
AIS
MCS
Online Access: http://repository.uksw.edu/handle/123456789/5929
Daftar Isi:
  • 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1698 - 1712
  • This study determine the factors supporting the implementation SIMDA on SKPD and effect of implementation SIMDA on the quality of financial statement on local government Kulon Progo. This research was done based on not running well SIMDA implementation, it is evidenced by the low quality of accounting information. The low quality of accounting information can be viewed on Local Government Finance Report (LKPD) who obtain unqualified opinion (WTP) of the results of audits conducted by the BPK. The population in this research is SKPD in the Local Government Kulon Progo. The sample in this study were taken with the Judgment purposive sampling method. Questionnaires can be further processed totaling 86 pieces. The hypothesis was analyzed using Structural Equation Model (SEM) with SmartPLS 2.0M3. The results of this study is the quality of data input and level of Knowledge user about SIMDA positive effect on the implementation of SIMDA in the local government of Kulon Progo, but top management support has no positive influence on implementation SIMDA on SKPD in Kulon Progo. Based on the research conducted is also known that the implementation SIMDA on SKPD in local government of Kulon Progo has positive influence on the quality of accounting information