CD Tesis

analisis faktor-faktor yang mempengaruhi kualitas laporan keuangan pemerintah daerah di kabupaten pelalawan dengan komitmen organisasi sebagai variabel moderating

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The financial information presented will be useful if the information can support decision making by users of the financial statements. Therefore, the information must be of quality and useful in the sense. To produce quality financial reports, there are factors that affect the quality of financial reports, such as the government's internal control system, human resource competence, utilization of information technology, application of government accounting standards, and compliance with laws and regulations as well as organizational commitment as a moderator. This study aims to determine the effect of the government's internal control system, human resource competence, utilization of information technology, application of government accounting standards and compliance with laws and regulations on the quality of local government financial reports in Pelalawan Regency with organizational commitment as a moderating variable. This type of research is causal with a population of 40 SKPD. The sample method is a census method, so the entire population is used as a research sample with 92 respondents. The research data is in the form of primary data and data collection techniques using questionnaires. Hypothesis testing uses the Structural Equation Model (SEM) with the Partial Least Square (PLS) application.
The results of the study explain that human resource competence, utilization of information technology, and application of government accounting standards have a significant effect on the quality of local government financial reports. This shows that employees consider these variables to be factors that can improve the quality of local government financial reports, while the government's internal control system and compliance with laws and regulations do not affect the quality of local government financial reports. . This shows that these variables are not the only factors considered when evaluating local government finances. Organizational commitment can moderate the influence of human resource competence but weaken the relationship between human resource competence and the quality of local government financial reports. While organizational commitment does not moderate the relationship between the government's internal control system, utilization of information technology, application of government accounting standards and compliance with laws and regulations on the quality of financial reports.
Keywords: Quality of Financial Reports, Government Internal Control System, Human Resource Competence, Utilization of Information Technology, SAP Implementation, Compliance with Legislation and Organizational Commitment.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2010241835

Penerbit

Pekanbaru : UNRI – PASCA – Magister Akuntansi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2010241835

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Magister Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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