Faktor-Faktor yang Mendukung Keberhasilan Implementasi SIMDA dan Pengaruhnya terhadap Kualitas Laporan Keuangan di Lingkungan SKPD Kabupaten Mamuju Provinsi Sulawesi Barat
Abstract
This research paper aim to determines the factors supporting the
implementation of SIMDA (local government’s financial management information
system) on SKPDs (local government agencies) and the effect of SIMDA
implementation toward quality of local government financial reports. The
population in this research is SKPDs in Mamuju, West Sulawesi. The samples
were taken using judgmental purposive sampling method. The samples in this
research is SIMDA operators in local government agencies. The hypotheses were
analyzed using Structural Equation Model (SEM) with the help of software
SmartPLS 2.0 M3. The results show that human resources training and SIMDA’s
perception of success positively influence the SIMDA implementation. However,
the relation is not significantly related to management commitments and data
quality. Based on research known that SIMDA implementation in SKPD in the
Mamuju have a significant relationship to the quality of local government
financial reports.
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