Regional Financial Reports Quality: Organizational Commitment as Moderating Variable
DOI:
https://doi.org/10.47814/ijssrr.v7i2.2023Schlagwörter:
Human Resources; Information Technologi; Internal Control; Organizational Commitment; Regional Financial ReportsAbstract
The purpose of this study was to determine the effect of human resource capacity, utilization of information technology and internal control systems on the quality of regional financial reports with organizational commitment as a moderating variable. The data analysis method uses Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results showed that partially the capacity of human resources, utilization of information technology and internal control systems had no effect on the quality of local government financial reports. Organizational commitment is able to moderate the influence of human resource capacity and the use of information technology on the quality of local government financial reports. The internal control system is unable to be moderated by organizational commitment to the quality of local government financial reports.
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