Pengaruh Implementasi Sistem Informasi Manajemen Daerah Terhadap Kualitas Laporan Keuangan Dengan Dukungan Manajemen Puncak Sebagai Variabel Moderating

Abstract

This study aims to determine: (1) The Effect of Regional Management Information Systems on the Quality of Financial Statements in the City of Solok OPD; (2) Top Management Support can moderate the relationship between the Quality of Financial Statements with the Implementation of Regional Management Information Systems in the City of Solok OPD. This research was conducted at the Regional Organizations in the City of Solok. The data used are primary data. The sample technique used is saturated sample by distributing questionnaires. The results showed that: (1) The Implementation of the Regional Management Information System
had a significant effect on the Quality of Financial Statements in the City of Solok OPD; (2) Top Management Support moderates the influence of the Regional Management Information System on the Quality of Financial Statements in the City of Solok OPD.