Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal Economic Review (IJER)
Fariz Akbar
Universitas Bengkulu
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Internal Control, Organizational Commitment, and Utilization of Information Technology on the Quality of Financial Statements with Organizational Culture as a Moderating Variable Fariz Akbar; Fachruzzaman; Lismawati
Indonesian Journal Economic Review (IJER) Vol. 6 No. 3 (2026): September
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i3.912

Abstract

This study examines the effects of internal control, organizational commitment, and information technology (IT) utilization on the quality of financial statements, with organizational culture as a moderating variable. Grounded in stewardship and task-technology fit theories, survey data were collected from 120 financial personnel across 40 Regional Work Units (SKPD) in Central Bengkulu Regency and analyzed using PLS-SEM. The results indicate that internal control (β=0.231, p=0.004), organizational commitment (β=0.272, p=0.004), and IT utilization (β=0.320, p=0.001) significantly and positively affect the quality of financial statements. Furthermore, organizational culture acts as a pure moderator that significantly strengthens the impact of internal control (β=0.242, p=0.012), organizational commitment (β=0.231, p=0.003), and IT utilization (β=0.315, p=0.002). The model accounts for 88.9% of the variance in financial statement quality (R²=0.889). These findings imply that technical systems and behavioral factors produce optimal reporting outcomes when embedded within an accountability-driven institutional culture.
Co-Authors Fachruzzaman Lismawati