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.