文章基本信息

标题：PERAN KOMITMEN ORGANISASI DALAM MEMODERASI PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
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作者：Putri Alminanda ; Marfuah Marfuah
期刊名称：Jurnal Analisis Bisnis Ekonomi
印刷版ISSN：1693-5950
电子版ISSN：2579-647X
出版年度：2018
卷号：16
期号：2
页码：117-132
DOI：10.31603/bisnisekonomi.v16i2.2620
出版社：Universitas Muhammadiyah Magelang
摘要：The main objective of this study is to examine the role of organizational commitment variable in moderating the influence of human resource competence, utilization of information technology and internal control system on the quality of regional financial report in Bantul Regency. The data collection of this study using questionnaires. Questionnaire submitted to 96 of employees working in accounting/finance in Bantul Regency. Number of questionnaires returned and filled in completely are 90. Based on the results of hypothesis testing with moderated analysis regression (MRA) is summarized as follows: (1) internal control system and utilization of informati technology have a significant positive effect on the quality of regional government financial report and (2) organizational commitment strengthen internal control system and utilization of information technology to the quality of regional government financial report . While the competence of human resources has no significant effect on the quality of regional government financial report.
其他摘要：The main objective of this study is to examine the role of organizational commitment variable in moderating the influence of human resource competence, utilization of information technology and internal control system on the quality of regional financial report in Bantul Regency. The data collection of this study using questionnaires. Questionnaire submitted to 96 of employees working in accounting/finance in Bantul Regency. Number of questionnaires returned and filled in completely are 90. Based on the results of hypothesis testing with moderated analysis regression (MRA) is summarized as follows: (1) internal control system and utilization of informati technology have a significant positive effect on the quality of regional government financial report and (2) organizational commitment strengthen internal control system and utilization of information technology to the quality of regional government financial report . While the competence of human resources has no significant effect on the quality of regional government financial report.
关键词：internal control system; organizational commitment; quality of financial report, utilization of information technology
其他关键词：International Control System;Organizational Commitment;Quality of Financial Report;utilization of information technology