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Journal : Jurnal Tepak Manajemen Bisnis

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI OLEH KOMITMEN ORGANISASI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR Risman, Risman; Kamaliah, Kamaliah
Jurnal Tepak Manajemen Bisnis Vol 10, No 1 (2018)
Publisher : Jurnal Tepak Manajemen Bisnis

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Abstract

This study aims to analyze the factors that affect the quality of financialreporting with organizational commitment as an Intervening variabel in the localgovernments Kampar. This study population is a civil servant of financial report in theKampar regency with the use of Census methodh with total sample of 84 respondens.The variables used in this study are the Quality of Financial Reporting as dependentvariable and Human Resources Competency, Internal Control System, Utilization ofInformation Technology, and Organizational Commitment as independent variable.sThe analysis tool used is descriptive and qualitative analysis using tools WarpPLS 5 .The result using test coefisient path (Path Coefficient) and value significance (P-value)indicated that the Organizational Commitment, Human Resources Competency and andUtilization of Information Technology have positive and significant inpact diretcly tothe the quality of financial Reporting, but Internal Control System doesn’t havesignificant effect. Human Resources Competency and Utilization of InformationTechnology through organizational commitment as an intervening variable havesignificant effects indirectly to the the quality of financial Reporting.
Co-Authors Abdilah, Rifqi Aulia Adam Adam Aiun Hayatu Rabinah Alauddin, Muhammad Hery Riyadi Alimuddin, Muh. Akhsan Alimuddin, Muhammad Akhsan Amalia, Ayu Rizki Amir Muhiddin, Amir Ansharullah ansharullah Anuar, Saiful Ardana Kurniaji Ariyanto, Arief Subakti Arman, Afifah Fauziah Arrofif, Zaaim Asgar Taiyeb Asriani Asriani, Asriani Asrianto, Aswin Asrul Asrul Buana, Lalu Yahya Surya Cahyuningsih, Cahyuningsih Citrayanti, Citrayanti Deny Adhar, Deny Devi Puspita Sari, Devi Puspita Diniah, Silva Dzikra, Faira Medina Efrizoni, Lusiana Fachri, Rizqi Firdaus, Muh Irfan Goro, Garup Lambang Handayani, Happy Cahya Harprastanti, Primasiwi Hartaman, Nursaleh Hasanuddin, Arnas Hasanuddin, Askari Humairah, Humairah Humairah, Humairah Iskandar Iskandar Iskandar, Muh. Resky Iskandar, Muh. Rezky Ismadarni Ismadarni Jabal Nur, Jabal Jamal Mahbub Jannah, Nurfadilah Magfiratul Jhonny Ardan Mardan, Jhonny Ardan Junaidi Junaidi Kamaliah Kamaliah, Kamaliah Kamaruddin Kamaruddin Khair, Oki Iqbal Kusdiyono, Kusdiyono Kusuma, Ni Putu Dian La Karimuna Lilik Satriyadi, Lilik M, Ihwal M M. Nure, Hedrat Mahbub, Jamal Mahrani, Mahrani Mardillah, Mardillah Maulana, Fitra Maulana, Radiks Gilang Muhammad Kasan Muhammad Syahdan Mukramin, Sam’un Mulyo Wicaksono, Teguh Mulyono, Tedjo Mursyidah, Zakia Muslimin Muslimin Muslimin, Abdul Azis Noviyanti, Emy Nur Alia, Nur Nurhadi, Imam Nurhayati Nurhayati Parhadi Parhadi, Parhadi Pratiwi, Yayu Chandra Puji Lestari, Nor Putri, Ananda Tasya Rabinah, Aiun Hayatu Rahmaddeni Rahmaddeni Ramadani. A, Ines Putri Renitasari, Diana Putri Ridwan, Irmayani Rio Devilito Rizal Rachman, Rizal S.T., M.T., DEDI BUDI SETIAWAN Sabir, Ahmad Sagaf S. Pettalongi Said, Achmad Lamo Saude Saude Setiaji Pamungkas, Nur Sidik Sidik Suparman Suparman Suroso Suroso Surya Buana, Lalu Yahya Suwarto Suwarto Syamsuriyani, Syamsuriyani Tasrim, Tasrim Toni Arifin Tony, Frans Usman, Faradillah Wahjoedi Wahjoedi Wahyuni, Linda Warsiti Warsiti Wasino Wasino Yahya S.B., Lalu Yunarty Yunarty, Yunarty Yustinus Eka Wiyana, Yustinus Eka Zulkarnain Zulkarnain