PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH, PEMANFAATAN TEKNOLOGI INFORMASI, DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Kasus Organisasi Pemerintah Daerah Pada Kabupaten Rokan Hilir)

Abstract

Financial statement is a structural presentation from financial position and financial
performance of the entity. The purpose of financial statement is to give information
about financial position, financial performance and entity cash flow to give benefits
for the user of financial statement.This study has several objectives: first, to examine
the role of internal control system in financial statement quality. Second, to examine
the role of information technology utilization in financial statement quality. Third, to
examine the role of human resources competency in the financial statement quality
and the effect of organizational commitment as variable moderation. Data is
obtained from the quistionaires from 115 respondent from 25 OPD in Kabupaten
Rokan Hilir . Using SPSS 21 the results of this study show that internal control
system, information technology utilization and human rources competency has an
influence on financial statement quality. The results of this study confirm
commitment organization only effected relationship between internal control system
with financial statement quality.