PENGARUH SISTEM INFORMASI MANAJEMEN DAERAH, KUALITAS DATA INPUT, DAN FAKTOR EKSTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI EMPIRIS SKPD KOTA MEDAN)

Publication Name : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

DOI : DOI: 10.24815/jimeka.v6i2.18549

Date : 5 May 2021


The purpose of this research is to examine the effect of SIMDA, Quality of  Data, and External Factor on the quality of financial reports. The population of this research is all offices within the ministries and institutions in the Medan region which the sampling technique uses non probability sampling with census method. Respondents who are the object of this research are those who are most responsible for Assets, consisting of goods managers / users and SIMDA application operators, so that 68 respondents are obtained. Data analysis method used is multiple linear regression with the help of SPSS 25. The result of this research shows that (1) SIMDA, Quality of Data, and External Factor has a positive effect on the quality of financial reports, (2) partially SIMDA has a positive effect on the quality of financial reports and (3) partially Quality of Data has a positive effect on the quality of financial reports, (4) partially External Factor has a positive effect on the quality of financial reports

Author Order
2 of 2
Year
2021
Source
Vol 6, No 2 (2021): Mei 2021
Page
216-225