e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 04 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022

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

Listiya Ayuningsih (Universitas Islam Malang)
M. Cholid Mawardi (Universitas Islam Malang)
Arista Fauzi Kartika Sari (Universitas Islam Malang)



Article Info

Publish Date
16 Feb 2022

Abstract

The purpose of this study was to determine the effect of the implementation of SIMDA (Regional Management Information System), human resources and the application of government accounting standards on the quality of financial reports in the Malang Regency. Sanusi (2014) population is the entire collection of elements that show certain characteristics that can be used to make a collection. The set of elements shows the number of , while certain characteristics indicate the characteristics of the group. In practice, a researcher rarely conducts research on the entire set of elements (population). The element is the subject on which the measurement is made. . The population in this study were employees of BKAD (regional financial and asset agency) Malang regency. The results of this study indicate that the effect of simda implementation, human resources and the application of government accounting standards has a positive and significant effect on the quality of the local government's financial reports in Malang Regency.Keywords : SIMDA, Human Resources, Application of Accounting Standards.

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...