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Mohammad Alfian
Universitas Negeri Sebelas Maret, Suratakrta
Economics, Econometrics & Finance

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Journal : Journal of Accounting and Investment

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Faktor-Faktor yang Mempengaruhi Implemetasi SIMDA dan Kualitas Laporan Keuangan SKPD Mohammad Alfian
Journal of Accounting and Investment Vol 16, No 1: January 2015
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study aims to identify factors that affect the implementation of SIMDA and quality of financial statements in Local Government Working Units (SKPDs) in Yogyakarta city. The population in this study is the government sectors in the city of Yogyakarta. The sample in this study were taken by purposive sampling method apocalypse. The hypothesis was analyzed using Structural Equation Model (SEM). The result of this research indicates top management supports and the quality of the input data have positive influence on implementation SIMDA.
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