Interaksi Komitmen Organisasi Terhadap Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah

Abstract

Audit BPK for the financial statements 2013 of Merauke district received a qualified opinion. This means that there are other things that should be repaired in the preparation of financial statements. Therefore, this study aimed to determine the effect of the competence of the Human Resources and internal control system to the quality of financial reports of local government, and the moderating influence of organizational commitment on the relationship between HR competencies and internal control system to the quality of financial statements of local government Merauke. This study uses a quantitative approach and the collection of primary data in this study using a survey by questionnaire to respondents selected as the sample. The population in this study is the employees of the finance department at regional work units (SKPD) of Local Government Merauke, totaling 29 SKPD. The sampling technique used is purposive sampling, ie sampling specific criteria. The data analysis technique used to test the effect of independent variables on the dependent variable regression analysis of interaction or Moderated Regression Analysis (MRA) with SPSS 20. The results showed that the Human Resource Competency positive effect on the quality of local government financial statements, Systems the internal control does not affect the quality of local government financial statements, organizational commitment moderates the relationship between human resources competencies to the quality of local government financial statements, and organizational commitment does not moderate the relationship between the internal control system to the quality of local government financial reports.

The Effect of Asset Management, Implementation of Internal Control over Financial Reporting (ICOFR), and Organizational Commitment on Quality of Financial Reporting (Survey at Ministry of Marine Affairs of Fisheries Republic Indonesia)

“…Based on statistical tests and significance it is identified that there is a positive but not significant effect between organizational commitment and the quality of financial reporting. This is in accordance with the results of Septarini and Papilaya's research [18] on the interaction of organizational commitment to the factors that influence the quality of local government financial statements, which explains that organizational commitment strengthens the relationship of Human Resources competencies to the Quality of Financial Statements, and concludes that organizational commitment moderates the relationship between competencies of human resources to the quality of local government financial statements.…”

The Effects of Human Resources and Information Technology Utilization toward Transparency of Village Financial Management with Organizational Commitment as a Moderated Variable (Empirical Study in Bantul Regency)

“…The Village Government of Bantul is required to use information technology in managing funds as a transparent village. It is in line with [38], stating that the roles and policies taken by top management are very decisive because every job performed by subordinates only follows what the superiors' order.…”

Kualitas Laporan Keuangan: Implementasi Sistem Informasi Akuntansi Dan Komitmen Organisasi Dimoderasi Pemahaman Akuntansi

“…Apabila sumber daya manusia yang digunakan berkompeten dan memiliki komitmen organisasi yang tinggi, maka dia akan senang dalam bekerja, sehingga akan menggunakan sepenuhnya pengetahuan, pengalaman dan pemahamannya tentang ilmu akuntansi dalam menjalankan tugas dan tanggung jawabnya, sehingga laporan keuangan yang dihasilkan lebih dapat diandalkan (Septarini & Papilaya, 2016). Penelitian (Lestari & Dewi, 2020) menunjukkan hasil penelitian bahwa pemahaman akuntansi berpengaruh signifikan terhadap kualitas laporan keuangan.…”