Various Aspects of The Implementation of SIMDA Which Influence The Quality of Financial Statement with The Role of PPK-SKPD as Moderating Variable (A Case Study at The SKPD of Deli Serdang Regency)
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- Use of Technological Information; Capacity of Human Resources; Reconciliation; Internal Control System; Quality of Financial Statement; Role of PPK-SKPD
The objective of this study was to examine some factors which influence the financial statement quality of SKPD (Regional Work Unit) of the Deli Serdang District Government with the role of PPK-SKPD as moderating variable. The study used causal comparative method with primary data. The population was 101, and the data were gathered by directly using questionnaires. The hypothesis was tested by using multivariate analysis with SEM software program, and the moderating variable was tested by using residual test. The result of the study showed that, partially, the knowledge of using technological information, reconciliation, and internal control system had positive and significant influence on the quality of financial statement, while the capacity of human resources had positive and insignificant influence. PPK-SKPD as moderating variable could not moderate the correlation the use of technological information, capacity of human resources, reconciliation, and internal control system with the quality of the financial statement.
- © 2018, the Authors. Published by Atlantis Press.
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Cite this article
TY - CONF AU - Mrs Agustina AU - Tapi Anda Sari Lubis AU - Iskandar Muda PY - 2018/01 DA - 2018/01 TI - Various Aspects of The Implementation of SIMDA Which Influence The Quality of Financial Statement with The Role of PPK-SKPD as Moderating Variable (A Case Study at The SKPD of Deli Serdang Regency) BT - Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017) PB - Atlantis Press SP - 176 EP - 183 SN - 2352-5428 UR - https://doi.org/10.2991/ebic-17.2018.28 DO - https://doi.org/10.2991/ebic-17.2018.28 ID - Agustina2018/01 ER -