出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：Abstract This study aims to determine the effect of the implementation of drop financial system (siskeudes) towards the quality of dorp financial statements, while there is competency of human resources variables, data quality, top management support, system quality, and information technology utilization as moderating variables. The population in this study were 361 villages in Kuningan area , while 190 villages being as a sample which drawn by using p urposive sampling method and slovin formula used on determining sample size. The data analysis technique in this study used moderation regression analysis. The results show that the competence of human resources (HR) and utilization of information technology strengthen the influence of drop financial system implementation towards the quality of financial reports, while the data quality variable, top management support, and system quality did not strengthen the influence of drop financial systems implementation towards the quality of drop financial statement .
