Pengaruh Implementasi Sistem Informasi Manajemen Keuangan Daerah (SIMDA), Kualitas Sumber Daya Manusia, Penerapan Standar Akuntansi Dan Sistem Pengendalian Intern Pemerintah (SPIP) Terhadap Kualitas Laporan Keuangan Daerah

Abstract

The research entitled "The Influence Of The Implementation Of Regional Financial Management Information Systems, The Quality Of Human Resources, The Application Of Accounting Standards And Government’s Internal Control System On The Quality Of Regional Financial Reports" aims to identify to study how the quality of human resources, the implementation of regional financial management information systems, the application of accounting standards, and the government’s internal control system whether simultaneously or partially affecting the quality of regional financial reports of Pegunungan Bintang regency. The causal approaches were used to analyze the connection between independent and dependent variables or others. While the Multiple Linear Regression Analysis as an analysis tool in this study was used to measure the effect of independent variables on the dependent variable. The result of this study indicates that the implementation of regional financial management information systems (X1) has 2,845 with a significant level of 0,006, which means the implementation of regional financial management information systems has a significant influence on the quality of regional financial reports of Pegunungan Bintang regency. Meanwhile, the independent variable of the quality of human resources (X2) has 3,084 with 0,003 significance level, it explains that the quality of human resources has impacted significantly on the quality of regional financial reports of Pegunungan Bintang regency. As long as, the applications of accounting standard (X3) have a significant effect on the quality of regional financial reports of Pegunungan Bintang regency with 3,454 and 0,001 significance level. Furthermore, the Government’s Internal Control System variable (X4) with a value of 2,487 and a significant level of 0,015, that indicates, Government’s Internal Control System variable has significantly affected the quality of financial reports of Pegunungan Bintang regency. While the value of F measurement has greater than the value of F table (29,165>5,921), which explains that the quality of human resources, the implementation of regional financial management information systems, the application of accounting standards and government’s internal control system simultaneously have a significant effect on the quality of regional financial reports of Pegunungan Bintang regency.