Pengaruh Komitmen Organisasi, Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Umma, Dina Hidayatul
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2023-04-26 02:35:36
Abstract :
This study aims to determine the effect of organizational commitment, human resource competence, use of information technology, and internal control systems on the quality of financial reports. The variables used in this study are organizational commitment, human resource competence, utilization of information technology, and internal control systems as exogenous variables and quality of financial reports as endogenous variables. The population and sample in this study are the Regional Apparatus Organizations (OPD) of Sidoarjo Regency in the finance department who have worked for at least two years. The amount of data that meets the criteria and can be processed is 96 respondents. This study uses primary data by distributing questionnaires directly. The sampling technique used purposive sampling. Data analysis technique used Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0 software. The results of this study state that organizational commitment has a positive and significant effect on the quality of financial reports. Human resource competence has no effect on the quality of financial reports. Utilization of information technology has a positive and significant effect on the quality of financial reports. The internal control system has a positive and significant effect on the quality of financial reports. Keywords: Quality of Financial Statements, Organizational Commitment, Competence of Human Resources, Utilization of Information Technology, Internal Control Systems
This study aims to determine the effect of organizational commitment, human resource competence, use of information technology, and internal control systems on the quality of financial reports. The variables used in this study are organizational commitment, human resource competence, utilization of information technology, and internal control systems as exogenous variables and quality of financial reports as endogenous variables. The population and sample in this study are the Regional Apparatus Organizations (OPD) of Sidoarjo Regency in the finance department who have worked for at least two years. The amount of data that meets the criteria and can be processed is 96 respondents. This study uses primary data by distributing questionnaires directly. The sampling technique used purposive sampling. Data analysis technique used Partial Least Square Structural Equation Modeling (PLS-SEM) with WarpPLS 8.0 software. The results of this study state that organizational commitment has a positive and significant effect on the quality of financial reports. Human resource competence has no effect on the quality of financial reports. Utilization of information technology has a positive and significant effect on the quality of financial reports. The internal control system has a positive and significant effect on the quality of financial reports. Keywords: Quality of Financial Statements, Organizational Commitment, Competence of Human Resources, Utilization of Information Technology, Internal Control Systems
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