PENGARUH KUALITAS SUMBER DAYA MANUSIA DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP IMPLEMETASI SIMDA DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN PADA SKPD KABUPATEN TEGAL

Abstract

This study aimed to identify the influence of the quality of human resources and management support to the implementation of SIMDA on SKPD and implementation SIMDA influence on the quality of financial reports in Tegal regency local government. This research was carried out by not going well SIMDA implementation, it is evidenced by the low quality of accounting information. The low quality of accounting information can be seen on Local Government Finance Report (LKPD) obtaining unqualified opinion (WTP) of the results of the audit conducted by the BPK. The population in this study is SKPD District Government Tegal. The sample in this study were taken by purposive sampling method. The questionnaire can be further processed by 54 pieces. The hypothesis was analyzed using Structural Equation Model (SEM) with SmartPLS 2.0M3. The results of this study is the quality of human resources and management support affect positive effect on the implementation of the local government SIMDA in Tegal regency. Based on this study also note that the implementation SIMDA on local government sectors in Tegal regency positive effect on the quality of financial statements. Keywords: SIMDA, SKPD, SPI, AIS, MCS