Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah, Dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Karanganyar)

, KURNIAWATI and -, Drs. Yuli Tri Cahyono, M.M, Ak, CA., (2018) Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia, Penerapan Standar Akuntansi Pemerintah, Dan Dukungan Manajemen Puncak Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada OPD Kabupaten Karanganyar). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to analyze the influence of the implementation of regional financial management information system (SIMDA), human resources (SDM), application of government accounting standards (SAP), and top management support to the quality of government financial reporting Karanganyar District. Respondents were 67 respondents from 19 OPD with sampling using purposive sampling technique. Methods of data collection were conducted by questionnaire. The technique of data analysis using multiple linear regression analysis using SPSS version 20. The results showed that the application of government accounting standard (SAP) and top management support had an effect on the quality of local government financial report, while the implementation of regional financial management information system (SIMDA), and the quality of human resources had no effect on the quality of local government financial report

Item Type: Karya ilmiah (Skripsi)
Uncontrolled Keywords: SIMDA implementation, human resource quality, SAP implementation, top management support, quality of local government financial reports.
Subjects: H Social Sciences > HC Economic History and Conditions
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: KURNIAWATI
Date Deposited: 11 Apr 2018 09:56
Last Modified: 11 Apr 2018 09:56
URI: http://eprints.ums.ac.id/id/eprint/61960

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