Jurnal Ilmiah Raflesia Akuntansi
Vol 8 No 1 (2022): Jurnal Ilmiah Raflesia Akuntansi

IMPLEMENTASI SISTEM INFORMASI MANAGEMEN KEUANGAN DAERAH (SIMDA) TERHADAP KUALITAS LAPORAN KEUANGAN

Suci (Universitas Muhammadiyah Palopo)
Abid Ramadhan (Universitas Muhammadiyah Palopo)
Asriany Asriany (Universitas Muhammadiyah Palopo)
I Ketut Patra (Universitas Muhammadiyah Palopo)



Article Info

Publish Date
27 Apr 2022

Abstract

The Regional Financial Management Information System (SIMDA) is a tool for detecting the quality of regional financial reports and assisting the process of financial and development supervision. This study aims to empirically test the implementation of the Regional Financial Management Information System (SIMDA) on the Quality of the Palopo City Government Financial Reports, especially the Regional Revenue Agency (BAPENDA) of Palopo City. The variables used in this study, namely the independent variable (Implementation of Regional Financial Management Information System (SIMDA)) while the dependent variable (Quality of Financial Reports). The type of research used is descriptive quantitative approach using survey method. The population of this research is employees whose names are registered with the Regional Revenue Agency (BAPENDA). The sampling technique used was the purposive sampling method. The data analysis technique used in this study is simple linear regression using the SPSS Version 22 program. The results of the regression test show that the coefficient value of the Regional Financial Management Information System Implementation (SIMDA) of 0.397 has a positive effect on the Quality of Financial Statements, and the results of partial hypothesis testing (test t) Implementation of Regional Financial Management Information System affects the Quality of Financial Reports.  

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...