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

Abstract

Problems related to financial reports are still common, this shows the need to improve the quality of financial reports. This study aims to examine the effect of the implementation of accounting information systems and organizational commitment on the quality of financial reports with understanding of accounting as a moderating variable at UPTD Puskesmas in Bojonegoro Regency. The population in this study were all treasurers or financial management employees at 35 UPTD Puskesmas throughout Bojonegoro Regency. The sampling technique used is purposive sampling technique, resulting in a total of 70 employees. The type of data used is primary data with the data collection method using a questionnaire. The data analysis technique used is Partial Least Square (PLS) with the help of WarpPLS 7.0 software. The results showed that the implementation of accounting information systems and organizational commitment had a significant effect on the quality of financial reports. Understanding of accounting is able to moderate the effect of the implementation of accounting information systems and organizational commitment on the quality of financial reports. This study proves that the implementation of accounting information systems and organizational commitment can improve the quality of financial reports both as the main factor and as a supporting factor.

The Effect of the Implementation of Accounting Information Systems and Internal Audit on The Quality of Financial Statements with Organizational Commitment as a Moderating Variable (Empirical Studies at PT. Eastern Pro Engineering)

“…Previous research related to the variables of this study includes, the implementation of accounting information systems has a significant effect on the quality of financial statements (4), there are also those who state different things, accounting information systems do not have a significant effect on the quality of financial statements (5). There is a significant positive influence of internal audit on the quality of financial statements (6).…”

Peran Akuntabilitas Pada Pengaruh Kualitas Laporan Keuangan Terhadap Kinerja Organisasi Sektor Publik

“…Laporan keuangan dibuat untuk membagikan keterangan yang akurat mengenai kondisi keuangan dan semua kegiatan pertukaran barang dan jasa yang dilakukan oleh entitas pelapor selama periode pelaporan (Ifanka & Sari, 2022). Laporan keuangan berguna untuk menganalisis posisi keuangan, menganalisis keberhasilan unit pelaporan, dan membandingkan pendapatan, pengeluaran, transfer, dan realisasi pendanaan dengan anggaran yang ditentukan, dan memastikan kedisiplinan terhadap peraturan yang digunakan untuk membuat keputusan.…”