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