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

Abstract

ABSTRACT
This study aims to determine the effect of SIMDA implementation, human
resource quality and SAP expectations on the quality of Malang's financial
statements. The population of this study is the staff of the finance department of
the city of Malang. The sampling method uses purposive sampling method. The
study sample consisted of 50 respondents. The type of data used in this study is
primary data. The statistical method used to test the hypothesis is multiple
regression analysis. The results showed that the implementation variable SIMDA,
the quality of HR, the application of SAP had a significant effect on the quality of
the financial statements of the local government of Malang city.
Keywords: SIMDA, HR, SAP, financial report quality