Faktor-Faktor yang Mempengaruhi Implemetasi SIMDA dan Kualitas Laporan Keuangan SKPD

Mohammad Alfian (Universitas Negeri Sebelas Maret, Suratakrta)

Journal of Accounting and Investment
Vol 16, No 1: January 2015

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.