Regional Financial Reports Quality: Organizational Commitment as Moderating Variable
DOI:
https://doi.org/10.47814/ijssrr.v7i2.2023Keywords:
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.
Downloads
Published
Issue
Section
License
Authors retain copyright of their published work and grant the International Journal of Social Science Research and Review (IJSSRR) the right of first publication.
Articles published in IJSSRR are distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits use, distribution, and reproduction in any medium, provided that the original work is properly cited.
Authors are permitted to share, archive, and distribute the published version of their work, provided that proper acknowledgement of the original publication in IJSSRR is given.
