ROLE OF COMPUTER SELF EFFICACY, DATA QUALITY AND TOPS SUPPORT ON REGIONAL MANAGEMENT INFORMATION SYSTEM IMPLEMENTATION AND QUALITY OF FINANCIAL REPORTS

Widya Permana, Budi Santoso, Agusdin Agusdin

Abstract


This study aims to examine and analyze the influence of computer self-efficacy of the SIMDA implementation, the influence of data quality on the SIMDA implementation, the influence of tops support towards SIMDA implementation, the influence of computer self-efficacy to the quality of financial reports, the impact of data quality on the quality of financial reports, the influence of tops support to the quality of financial reports, and the influence of SIMDA implementation to the quality of financial reports. The research was conducted in Mataram, West Lombok regency and East Lombok. Data collected through survey questionnaires mailed and delivered by researcher to operators of SIMDA Financial Reports of each constituent - each SKPD. Data were analyzed using Structural Equation Modeling approach using Partial Least Square. Research shows that computer self-efficacy has positive influence to SIMDA implementation, data quality has positive influence on SIMDA implementation, tops support does not have any impact on SIMDA implementation, computer self-efficacy does not have any impact on the quality of financial reports, the data quality has positive impact on the quality of financial reports, tops support does not have impact on the quality of financial reports, and the implementation of SIMDA has positive impact on the quality of financial reports. This research is expected to improve the quality of local government financial reports on the Lombok island to maximize the use of regional finances in the form of Regional Management Information System (SIMDA), computer self-efficacy, data quality and tops support.

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