Komitmen Organisasi Memoderasi Pengaruh Pengendalian Intern, Kualitas Sumber Daya Manusia, dan Pemanfaatan Teknologi Informasi pada Kualitas Laporan Keuangan

Abstract

The aimed of this study was to review and prove the effect of the internal control, the quality of human resources, and the application of information technologhy on the quality of financial report with the organization commitment as moderating agent. The indicator used to measure were relevancy, reliability, understandibility, and comparability. The total number of the respondents were 116 that was diffused into 29 of Regional Apparatus Organization in Buleleng Regency by determining the criteria of the respondent. Analysis technique used was analisis multiple linear regression and MRA. The results were revealed internal control and the quality of human resources were effecting, while the application of information technology was not effecting, and the organization commitment could strengthen internal control, but could not strengthen the quality of human resources and the application of information technology on the quality of financial report.

Kompetensi SDM, Pemanfaatan Teknologi Informasi dan SPIP Terhadap Kualitas Laporan Keuangan Pemerintah Kota Jambi: Komitmen Organisasi sebagai Pemoderasi

“…Teknologi informasi yang semakin maju pesat dengan pemanfaatan yang semakin luas membuka peluang untuk mengakses, mengelola, mendayagunakan informasi untuk mendorong pemerintah daerah yang bersih, transparan, dan menyalurkan informasi keuangan secara cepat dan tepat. Perkembangan teknologi yang semakin modern dan canggih tentunya bisa memberikan kemudahan kepada pemerintah daerah dalam mempercepat proses pertanggungjawaban dan keterbukaan informasi mengenai laporan keuangan kepada pengguna (Satriawan & Dewi, 2020). Pemanfaatan teknologi yang memiliki keunggulan dalam keakuratan dan ketepatan waktu proses pengolahan data maka akan mengurangi kesalahan yang terjadi, serta mampu meminimalisir terjadinya kecurangan.…”

“…Tinggi rendahnya suatu kompetensi setiap pegawai negeri sipil dalam bidangnya akan berpengaruh terhadap kinerja dan kontribusi dalam penyusunan laporan keuangan (Satriawan & Dewi, 2020). Bagi pemerintah daerah dalam mewujudkan laporan keuangan yang berkualitas diharuskan mempersiapkan sumber daya aparatur pemerintah yang mampu berpikir logis, rasional, dan dapat melaksanakan tugas-tugas pokok dan fungsi pada pemerintahan dengan baik (Hului et al, 2023).…”

“…Perkembangan teknologi informasi yang selalu diperbarui bertujuan untuk memberikan kemudahan bagi instansi pemerintahan dalam memproses laporan keuangan yang dapat dipertanggungjawabkan dan informasi keuangan yang transparansi dan andal kepada pengguna keputusan (Satriawan & Dewi, 2020). Pesatnya perkembangan teknologi menuntut perangkat daerah untuk mampu menggali segala kompetensi pegawai dan memiliki potensi dalam menunjang kinerja (Rohida, 2018).…”

Factors That Influence the Performance of Saving and Loan Cooperatives in the Banyumas Residency Area with the Quality of Financial Statements as Intervening Variables

“…As a leader, the main job is to communicate the duties to the employees in all divisions and other managers so that the work will be carried out effectively and efficiently 32 . Amaliyah & Apriyanto (2019); Pratiwi et al, (2018); and Satriawan & Dewi, (2020) stated that leadership competencies, especially financial managers, had a positive and significant effect on the quality of financial statements 17,[32][33][34] . Based on the results of the previous research above, the second hypothesis in this study is as follows: H2: Leadership competency has a positive and significant effect on the quality of financial statements Internal control is comparing actual performance processes with predetermined standards or goals to ensure all activities go according to plan, then taking action to rectify deviations within the organization 17 .…”

“…Bahri et al, (2018); Pakpahan, (2020); and Sutriani et al, (2019) said that the quality of financial statements has a positive and significant effect on performance 29,44,46 . Several factors can improve the quality of financial statements, Sularsih & Wibisono (2021); and Lestari & Dewi (2020) said that the use of AIS has a positive effect on the quality of financial statements 30,31 Dewi, (2020) said that leadership competency has a positive and significant effect on the quality of financial statements 17,34 . Chodijah & Hidayah's research (2018); and Fachmi & Utami, (2017) said that the internal control system has a positive and significant effect on the quality of financial statements 35,37 .…”