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M Irwan
Fakultas Ekonomi dan Bisnis Universitas Mataram
Economics, Econometrics & Finance

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Pengaruh Implementasi SIMDA, Kinerja Aparatur Pemerintah Daerah dan Penerapan SAP Terhadap Kualitas LKPD Lombok Tengah Rahmatia Azzindani; Endar Pituringsih; M Irwan
E-Jurnal Akuntansi Vol 27 No 1 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v27.i01.p16

Abstract

The study aims to prove empirically the effect of the implementation of SIMDA on the quality of LKPD, the influence of the performance of regional government officials on the quality LKPD, and the SAP on the quality of LKPD. Sources of data in the study used a questionnaire distributed to 32 ODP s in Central Lombok Regency. The results of (H1) and (H2) for the implementation of SIMDA (X1) and (X2) indicate that the variable implementation of SIMDA has a significant effect on the quality of LKPD and a positive t-value indicates that the implementation of SIMDA has a relationship in line with the quality of LKPD. As well as the results of research from the testing of the third hypothesis (H3) for the variable application of SAP (X3) shows that the application of SAP does not have a significant effect on the quality of LKPD and t-value positively indicates that the application of SAP has a relationship which is in line with the quality of LKPD. Keywords: Implementation of SIMDA, Performance of Local Government Apparatus, Application of SAP, Quality of LKPD
Co-Authors Endar Pituringsih Rahmatia Azzindani