p-Index From 2020 - 2025
17.639
P-Index
This Author published in this journals
All Journal Buletin Udayana Mengabdi Jurnal SPEKTRUM E-Journal of Tourism Majalah Ilmiah Teknologi Elektro AKSIOMA Jurnal Pendidikan Matematika TELKOMNIKA (Telecommunication Computing Electronics and Control) Journal of Education and Learning (EduLearn) PIKSEL : Penelitian Ilmu Komputer Sistem Embedded and Logic PROSIDING CSGTEIS 2013 Journal of Business & Banking Jurnal Teknologi Informasi dan Ilmu Komputer Proceedings Konferensi Nasional Sistem dan Informatika (KNS&I) Bioeksperimen: Jurnal Penelitian Biologi Jurnal Tadris Kimiya JOIV : International Journal on Informatics Visualization Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Jurnal Penelitian Pendidikan IPA (JPPIPA) JURNAL PENDIDIKAN TAMBUSAI COMPTON: Jurnal Ilmiah Pendidikan Fisika Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Adaara: Jurnal Manajemen Pendidikan Islam EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Journal of Electrical, Electronics and Informatics International Journal of Engineering and Emerging Technology Jurnal Ekonomi Manajemen Sistem Informasi J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) eCo-Buss Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Edunomika (JIE) Review of Management and Entrepreneurship Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Electrical Engineering and Computer Science BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi Bisnis Manajemen Prima Spektrum Sipil Marine Kreatif Jurnal Kansasi : Jurnal Pendidikan Bahasa dan Sastra Indonesia Jurnal Ilmiah Wahana Pendidikan JOURNAL OF COMMUNITY ENGAGEMENT AND EMPOWERMENT ALACRITY : Journal Of Education ProBisnis : Jurnal Manajemen CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Jurnal Ekonomi dan Bisnis GROWTH (JEBG) eCo-Fin Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Nasional Teknik Elektro dan Teknologi Informasi Journal Of Human And Education (JAHE) Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Innovation Research and Knowledge Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat YASIN: Jurnal Pendidikan dan Sosial Budaya Jurnal Ekonomi Syariah dan Hukum Islam Jurnal Mahasiswa Manajemen dan Akuntansi Investama : Jurnal Ekonomi dan Bisnis Jurnal Multidisiplin Sahombu Journal of Islamic Business Management Studies (JIBMS) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan West Science Business and Management Jurnal Rekayasa elektrika Riset Ilmu Manajemen Bisnis dan Akuntansi Abdi Akommedia : Jurnal Pengabdian Masyarakat Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Medika Nusantara Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga Journal of Innovative and Creativity Jurnal Investasi Islam Pharmaceutical Science Journal Jurnal Ekonomi, Akuntansi dan Perpajakan At Tahkim Jurnal Hukum Ekonomi Syariah Majalah Ilmiah Teknologi Elektro Multidisciplinary Indonesian Center Journal Al-Mabsut: Jurnal Studi Islam dan Sosial Jurnal Greenation Ilmu Akuntansi Jurnal Pengabdian Kepada Masyarakat PESHUM Jurnal Pengabdian Masyarakat Widya Wiwaha Jurnal Elektronik Pendidikan Matematika Tadulako Jurnal Pendidikan dan Kewarganegara Indonesia (jupenkei) AKSIOMA
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ekonomi, Akuntansi dan Perpajakan

Peran Komitmen Organisasi sebagai Moderasi Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Perangkat Daerah di Pemerintah Daerah Indonesia Evy Nulandari; Linawati Linawati; Erna Puspita
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1457

Abstract

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms
Co-Authors Abdul Hamid Abdul Mughni Abdur Rohman Afadil Afifah, Vika Nur Afriani Maso agung aditya nugraha Agus Luthfi Agus Sukerta Agustina Susilawati Tumangger Aldri Frinaldi Alfisyahra, Alfisyahra Ali, M Firdaus Alit Winaya Amelia Nur 'Izza Amelia, Puja Amin Tohari Amin, Debisal Anak Agung Ayu Putri Ardyanti Anang Kusnadi Anantia Aliva Rizqa Andryan Andryan, Andryan Aniek Laksmidewi Anifiatiningrum, Anifiatiningrum Annisa Ardhian Putra, Govan Ardiansiah Ardiansiah Ariana, Anak Agung Gede Bagus Ariana, Melati Ariani, Adriana Venny Asa Arya Sudarman Asana, I Made Dwi Putra Asnita Sinaga Astriyah, Aas Asyari, Putri Leni Awalanty, Aprilia Putri Ayu Sri Puspita Devi Azizah, Windi Nur Badrus Zaman Bagaskara, Ardha Dewa Baharuddin Hamzah Bakri Mallo Betty Holiwarni Cokis Ratih Kumbara Daniel Happy Putra DARMANSYAH . darnisah, Darnisah Dasa Ismaimuza Debbi Irfan Mudhoep Dedi Mulyadi Deliana Sapareng Dessy Hariyanti, NK Destiani Destiani Devi Febriyanti Dewa Bagaskara, Ardha Dewa Made Wiharta Dewi Rosanthi Dewi, Siti Ratna Sari Dharmika, Ida Bagus Diah Nurdiwaty Dian Priharja Putri Dirgahayunita, Aries Djaddang, Syahril Dwi Perwitasari Wiryaningtyas, Dwi Perwitasari Elia Ardyan Erliana, Erliana Erna Yuniati Evie Awuy Evie Awuy Evy Nulandari Faisol Faisol Faisol Faisol Fani Isdayanti Faris Aji Vagood Lucky Firdarini, Khoirunnisa Cahya Firdawati, Ery Firdha Senja Maelaningsih Fitria Ramadhani, Charisa Fitrianti Fitrianti, Fitrianti Fitriyani, Eka Rika Flori, Florianus Fu'adah, Intan Tsamrotul G M Arya Sasmita Gandung Sugita Gatot Suhirman Gde Made Budi Antara Gede Adi Aryanata Gede Patrianaya Margayasa Wirsuyana Gede Sukadarmika Gerson Feoh Gusti, Yenny Kurnia Halawa, Irena Mei Darnis Hanifatul Mar’ah Hartina Pertiwi Hartono, Rudi Haryati Ruslan Hendri Hendri Heni, Lidia Herdiyanti, Fitria Hermani, Sofiati Humaira Fadhilah I Dewa Gede Hardi Rastama I G.A.K. Warmayana I G.M.W. Meindra Sidemen I GEDE PUTU WIRAWAN I Gusti Made Meri Utama Yasa I Gusti Ngurah Gede Agung Suniantara I K A Riki Gunawan I K. A. Riki Gunawan I ketut Gede Darma Putra I Komang Leo Puja Artana I Made Bayu Dibawan I Made Cahrianto I Made Kris Widiantara I Made Oka Semara Putra I Made Oka Widyantara I Made Rai Suarimbawa I Made Suartika I Nyoman Gede Arya Astawa I Nyoman Gunantara I Nyoman Setiawan I Nyoman Setiawan I Putu Agus Eka Pratama I Putu Arie Pratama I Putu Gede Gentha Kesuma Negara I Putu Oka Wisnawa I Putu Sudharma Yoga I Wayan Andis Indrawan Ibni Hadjar Ida Ayu Dwi Giriantari Ida Bagus Gede Manuaba Iftihor, Iftihor IGA Sri Melati IGP. Agus Aries Pratama Imran Saputra Surbakti Indah Dwi Kurniawanti Irene Christina Wenas Irfan Romadhony , Rahmad Irfansyah, Muhammad Faiq Irianti, Een Jaeng, Maxinus Jannah, Azzahra Raudhatul Joshua Fernaldy Sudarsono Jumirta, Jumirta Junayah, Yayah Junivan Junivan K.O Saputra Kamarudin, Nur Diyana Kamelia Sinaga Karniawan, Arya Whisnu Kasmiati KHAIRANI, MIFTAHUL Komang Oka Saputra Kundala, Manendha Maganitri Kustiati Kustiati Kusuma, M. Putra Hadi Kusumaningsih, Indriati Larasati, Adelya Dwi Lenny Anwar Lie Jasa Luh Ika Dhivtyasari Suryani Lukito Pramono Lukmawati, Putri Puji Luthfih, Yussi Dwi Made Aryawan Made Sudarma Mahmudah, Atim Matul Mahmudah, Dwiyana Farizka Mahmudi Mahmudi Mala Nurilmala Mannan, Mannan Marinus B. Tandiayuk Marinus Barra Tandiayuk Maxinus Jaeng Meilana, Putri Bibit Moh. Adenan Moh. Isom Mudin Muchtaranda, Ismail Hoesain Muh. Rizal Muh. Rizal Musdalifa MUSTAMIN IDRIS Mutia, Cut Vilda N Paramaita Nabela Amelia Nafis, Moh. Abi Adhurun NGATIMIN, NGATIMIN Ngurah Indra ER Ngurah Narendra Dananjaya Ni Gusti Ayu Dewi Paramita Arisandi Ni Komang Ayu Sri Anggreni Ni Made Anita Belinda Ni Made Ary Esta Dewi Wirastuti Ni Made Ary Esta Dewi Wirastuti Niama Dwi Susila, Made Nisa, Qutsi Khoiru Janahtul NMAE Dewi Wirastuti NMAED Wirastuti Noer, Asmadi M. Nur Solikin Nur Widiastuti Nurhaeni Nurhaeni Nurhayati, Elis Nurul Huda1 Nyoman Pramaita Nyoman Putra Sastra Nyoman Wendy Saputra Oka Semara Putra, I Made Parera, Dian Pathuddin Pawana, I Wayan Adi Juliawan Pomalingo, Dwina Ramadhani Pramono, Lukito Pramudyanti, Naomi Pratama, Pratama Priyastiwi, Priyastiwi Puji Winarko, Sigit Puspita, Erna Putra Adi Wibowo Putra, Rezi Eka Putra, Rivan Dea Nova Putri Agung Permata Sari Putri, Melly Monika Putu Arya Mertasana Putu Sri Merta Suryani Qoriah, Ciplis G Rahmadi, Silvia Rahmawati, Titah Rama Beta Herdian Rama Sanjaya Ratih Kumalasari Niswatin Riawanto Tambun Ridho Yurham Rifky Lana Rahardian Rina Yuliana Riska Riski Riswahyuning, Mareta Selvia Rizal, Muh Rohman, Alfan Nur rois, fatqu Romadhony, Rahmad Irfan Rosdiana Matoneng Rukmi Sari Hartati Rukmi Sari Hartati Sabila Asma Rizkia Sagung Intan Saraswati Sandi, Santi Pertiwi Hari Sari, Meilinda Trinita SB, Sigit Wisnu Serani, Gabriel Setyaningsih, Sri Setyowati, Marshela Dewi SIGIT PUJI WINARKO Sinaga, Riska Indramaya Siregar, Abdul Hasyim Mazhurin Siswo Wardoyo Siti Hajar Adriani Siti Hasanah Sitti Rahmawati Soewarto Hardhienata Sofiati Sofiati, Sofiati Solikah, Mar atus Sondang Ratnauli Sianturi Sopa, Juana Sri Agustina, Sri Sri Andriati Asri, Sri Andriati Sri Hartati Candra Dewi Sri Kurnianti Sri Widiawati , Hestin Sudarman Bennu Sugeng Sugeng Sugiyarti, Ririn Suhardi Suhardi Sukayasa Suprihatin, Sholikah Suryandari,, Marul Susanti P, Susanti P Suseno, Ari Susi Yusrianti, Susi Susilo Susilo Sutrichastini, Ary Sutrischastini, Ary Syafaah, Amalia Rahmawatus Syafruddin Rais, Syafruddin syailendra, syailendra Tantri, Afifah Luftiah Tengku Riza Zarzani N Tri Sulistyowati Tri Widyastuti Triana, Dewi Ulfiani Usman H.B Utami, Anissa Veronica Ambassador Flores Vina Fauziah W. Setiawan Wahyu Purwanto Wangi, Sari Sekar Wibowo, Agung Edy Widiastuti , Nur Widiawati, Hestin Sri Widyadi Setiawan Wikananda, I Gusti Ngurah Satya Wulandari, Amelia Agustri Wulandari, Eko Yenni Kurnia Gusti Yoga Divayana Yohanes Pracoyo Widi Prasetyo Yohanes Yohanes Yuliawati, Lia Yunizar, Noni Yurike Sindi Gloriana Zulfahrin, LM Zulistiani, Zulistiani Zuriat, Zuriat