ANALISIS FAKTOR YANG MEMPENGARUHI IMPLEMETASI SIMDA DAN KUALITAS LAPORAN KEUANGAN PADA SKPD

Abstract

This study aims to identify factors that affect the implementation SIMDA and quality of financial statements in SKPDs in Yogyakarta city government. This study was conducted based not go well SIMDA implementation and the low quality of financial statements produced by SKPD, it is evidenced by the low quality of accounting information. The low quality of accounting information can be found at least the Local Government Finance Report (LKPD) received an unqualified opinion (WTP) of the results of the audit conducted by the BPK. The population in this study is the government sectors in the city of Yogyakarta. The sample in this study were taken by purposive sampling method. The questionnaire can be further processed for 99 pieces. The hypothesis was analyzed using Structural Equation Model (SEM) with the help of software SmartPLS 2.0M3. The result of this research is the data quality, the level of knowledge of users and top management support simultaneously affect the implementation SIMDA, but only partial support of top management and the quality of the input data has positive influence on implementation SIMDA. the quality of the data, the level of knowledge of users, top management support and implementation SIMDA simultaneously affect the quality end of the financial statements, but it does not partially.
Keywords : SIMDA , SKPD , ICS , AIS , MC