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All Journal JURNAL AKUNTANSI DAN AUDITING Journal The Winners Journal of Economics, Business, & Accountancy Ventura Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Dinasti International Journal of Digital Business Management BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Formosa Journal of Science and Technology (FJST) Journal Research of Social Science, Economics, and Management Journal of Social Science Jurnal Penelitian Pendidikan Indonesia
Ratna Mappanyukki
Universitas Mercu Buana
Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Other

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Journal : Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

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The effect of government accounting standards, utilization of information technology, and accounting internal control on the quality of financial reports with organizational commitments as moderating variables Indriyani, Dewi; Mappanyukki, Ratna
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2788

Abstract

This study identifies the effect of applying government accounting standards; implement the information technology; and internal control system of accounting on the quality of financial reports with the moderating variable is organizational commitment. The study implemented a quantitative approach with a purposive sampling technique on 100 respondents of the State Civil Apparatus within the Ministry of Religion that comprises 53 central employees and 47 provincial employees. Collecting primary data was conducted by filling out a questionnaire. Hypothesis testing utilized bootstrapping procedure. The results showed that the application of government accounting standards is accrual based; Utilization of Information Technology; and Accounting Internal Control have positive and significant influences on the Quality of Financial Reports. Then, organizational commitment does not act as moderation to the influence between the application of government accounting standards and the quality of financial reports. However, organizational commitment can moderate the influence between the use of information technology and the quality of financial reports, internal control and the quality of financial reports significantly.
Co-Authors Ani Susilowati Dewi Indriyani, Dewi Eny, Nur Fitra Hakiki Kristiyanto Bayu Saputro Lisiani Lisiani Meisyarah, Wijdania Mutia Sari Muti’ah Muti’ah Nur Azizah Nur Eny Safitri, Vita Intan Saputro, Kristiyanto Bayu Sulistyono, Henry