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PENGARUH IMPLEMENTASI SISTEM MANAJEMEN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA MALANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH IMPLEMENTASI SISTEM MANAJEMEN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA MALANG
 
Creator Abidin, M Khoirul
Afifudin, Afifudin
Junaidi, Junaidi
 
Description ABSTRACTThis study aims to determine the effect of SIMDA implementation, humanresource quality and SAP expectations on the quality of Malang's financialstatements. The population of this study is the staff of the finance department ofthe city of Malang. The sampling method uses purposive sampling method. Thestudy sample consisted of 50 respondents. The type of data used in this study isprimary data. The statistical method used to test the hypothesis is multipleregression analysis. The results showed that the implementation variable SIMDA,the quality of HR, the application of SAP had a significant effect on the quality ofthe financial statements of the local government of Malang city.Keywords: SIMDA, HR, SAP, financial report quality
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1472
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 10 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1472/1444
 
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