PENGARUH IMPLEMENTASI SISTEM MANAJEMEN DAERAH (SIMDA), KUALITAS SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA MALANG

ABSTRACTThis study aims to determine the effect of SIMDA implementation, humanresource quality and SAP expectations on the quality of Malang's financialstatements. The population of this study is the staff of the finance department ofthe city of Malang. The sampling method uses purposive sampling method. Thestudy sample consisted of 50 respondents. The type of data used in this study isprimary data. The statistical method used to test the hypothesis is multipleregression analysis. The results showed that the implementation variable SIMDA,the quality of HR, the application of SAP had a significant effect on the quality ofthe financial statements of the local government of Malang city.Keywords: SIMDA, HR, SAP, financial report qualit