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All Journal AkMen JURNAL ILMIAH Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) JOURNAL OF APPLIED MANAGERIAL ACCOUNTING eBA Journal: Journal Economic, Bussines and Accounting JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Al-Khidmat : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Akuntansi Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat BJRM (Bongaya Journal of Research in Management) Al-Buhuts (e-journal) Journal of Career Development Nobel Community Services Journal JER Atestasi : Jurnal Ilmiah Akuntansi
Asbi Amin
Akuntansi, Manajemen, STIEM Bongaya
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Journal : JER

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Aspects of the characteristics of financial reports from governments through organizational commitment Nurul Fuada; Asbi Amin
Jurnal Economic Resource Vol. 4 No. 1 (2021): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v4i1.327

Abstract

The purpose of this research is to demonstrate that the capacity of the financial apparatus and the clarity of the objectives of the budget have an impact on the characteristics of government financial reports and the clarity of the objectives of the budget on the characteristics of government financial statements. Organizational commitment is capable of moderating the relationship between the capacity of the financial apparatus and the clarity of the objectives of the budget with the characteristics of the financial reports of the government. This is a quantitative study of primary data. The population in this study was responsible for making the financial reports of the Makassar City Regional Apparatus Organization using a purposeful sampling technique by the head of administration and accounting staff, so that the sample was fifty-four people. A questionnaire survey collected data and tested it through Partial Least Square (PLS) analysis. The results demonstrate that the capacity of the financial apparatus and the clarity of the budget objectives have a significant impact on the characteristics of government financial reports. The organizational commitment, however, was unable to moderate the relationship between the capacity of the financial apparatus and the clarity of the budgetary objectives with regard to the characteristics of government financial reporting.
Co-Authors - Indrawan Azis, - Adam, Novita Aisyah Shalsabila Andi Marlinah Anwar Anwar Anwar Anwar Astuti, Niken Probondani Baharuddin - Bahtiar Maddatuang Darwis Lannai Hardiyono Hasyim Mochtar Ibrahim Ibrahim Jamaluddin Muhammad Syakhrun Muslim Muslim Muslim Muslim Nurul Fuada Orfyanny S.Themba Parmin Ishak Rapika Anwar Ratu Noorita Roni Herison Rostiaty Yunus Sukmawati Sukmawati Syamsuri Rahim Syiar Rinaldy wahyuni