Daengku: Journal of Humanities and Social Sciences Innovation
Vol. 4 No. 2 (2024)

The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government)

Adri Gunawan (Universitas Pattimura)
Ferry H. Basuki (Universitas Pattimura)
Paul Usmany (Universitas Pattimura)

Article Info

Publish Date
23 Mar 2024

Abstract

HR competencies. The sample used in this study was 52 respondents. The analysis tool used is Partial Least Square (PLS) with SmartPls 3.2.9 tool. The results of the study showed that the implementation of SIMDA and HR competence had a positive effect on the quality of financial statements while the implementation of SAP did not affect the quality of financial statements. The results also show that the implementation of SIMDA and SAP Implementation has a positive effect on HR competence. Furthermore, the results show that the implementation of SIMDA has a positive effect on the quality of financial statements through HR competence, and SAP implementation has a positive effect on the quality of financial statements through HR competence

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Journal Info
Daengku: Journal of Humanities and Social Sciences Innovation
Website

Abbrev

daengku

Publisher

PT. Mattawang Mediatama Solution

Subject

Humanities Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

Description

The Daengku seeks to publish high-quality research papers, review articles, and book reviews that make a contribution to knowledge through the application and development of theories, new data exploration, and/or scientific analysis of salient policy issues. The Scope of the Daengku includes the ...