PENGARUH KAPASITAS SUMBER DAYA MANUSIA, IMPLEMENTASI SISTEM INFORMASI MANAJEMEN DAERAH (SIMDA), SISTEM AKUNTANSI KEUANGAN DAERAH (SAKD) TERHADAP KUALITAS LAPORAN KEUANGAN PADA OPD KABUPATEN GIANYAR

  • Ni Kadek Sri Dewi Asih Universitas Hindu Indonesia
  • Ni Putu Trisna Windika Pratiwi Universitas Hindu Indonesia
Keywords: Keywords: human resource capacity, implementation of regional management information system, regional financial accounting system and quality of financial statements

Abstract

his research aims to test the influence of human resource capacity, implementation of
regional management information system, regional financial accounting system on the quality of
financial statements in OPD Gianyar Regency. The method used in this study is quantitative
method with primary data through questionnaire and measured by likert scale. The sampling
method in this study used purposive sampling. In this study, the sample used was 94 respondents
consisting of sub-section heads, treasurers and accountants from 39 OPD Gianyar Regency. The
data analysis technique used is multiple linear regression test. The results of this study show that
human resource capacity has no significant effect on the quality of financial statements, while the
implementation of regional management information systems and regional financial accounting
systems have a positive and significant effect on the quality of financial statements.

Published
2021-04-29