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Putri Hafizhoh
Faculty of Economics and Business, Universitas Andalas, Indonesia
Economics, Econometrics & Finance

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Competence of Financial Management Officers and the Role of Internal Audit on the Quality of SKPD Financial Reports with Organizational Commitment as a Moderating Variable Putri Hafizhoh; Fauzan Misra
E-Jurnal Akuntansi Vol. 33 No. 7 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

The quality of the financial reports of Regional Work Units (SKPD) is an instrument that can be used as a guide in making decisions for interested parties. The purpose of this research was conducted to empirically prove the influence of the competence of financial management officials, the role of internal audit, and organizational commitment on the quality of SKPD financial reports in the Municipal Government of Padang Panjang. The sampling procedure used in this research is the saturated sample method with a sample of 72 people. This research utilizes primary data, namely the method of collecting data through questionnaires. The data analysis method utilizes SEM-PLS with the Smart PLS 3.0 application. The results of the study show that the competence of financial management officials and organizational commitment do not affect the quality of financial reports in the Padang Panjang City Government SKPD. Conversely, the role of internal audit has a positive effect on the quality of financial reports in the Padang Panjang City Government SKPD.
Co-Authors Fauzan Misra