ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN (Studi pada Kabupaten Kulon Progo, Kota Yogyakarta, dan Kabupaten Tegal)

Abstract

DETERMINANTS OF QUALITY OF THE FINANCIAL STATEMENTS (Studies on Kulon Progo Regency, Yogyakarta City, and Tegal Regency) This study aims to examine the influence of data quality, top management support, quality of human resources on the quality of financial statements of SKPD and to test whether SIMDA mediates the influence of these variables. The population in this study is SKPD in Kulon Progo, Yogyakarta and Tegal. Method of sampling of this study is purposive sampling method producing 105 respondents. This study uses a sequential mixed method, which is a quantitative approach followed by a qualitative approach. Method of data analysis is Structural Equation Modeling for analyzing quantitative data and content analysis for analyzing qualitative data. The results show that the quality of data, top management support and quality of human resources affect the quality of financial statements. Implementation SIMDA fully mediates the effect of data quality and support of top management on the quality of financial statements. Furthermore, the implementation SIMDA is only able to partially mediate the relationship of human resources quality to the quality of financial statements. Keywords: Accounting information systems, data quality, management support