IIJSE
Vol 8 No 1 (2025): Sharia Economics

The Influence of Job Satisfaction and Self-Efficacy on Employee Performance Through Organizational Commitment as an Intervening Variable

Putri, Ike Meilisa (Unknown)
Rohman, Abdul (Unknown)
Daud, Rochmawati (Unknown)



Article Info

Publish Date
13 Jul 2025

Abstract

This study aims to test the effect of HR competence, utilization of accounting information technology, good governance, and internal supervision on the quality of financial reports. The object of this study is the Employees of the Regional Apparatus Organizations of South Sumatra Province. By using the purposive sampling method, the number of samples in this study was 25 regional apparatus organizations with a total of 100 respondents. The independent variables are HR competence, utilization of accounting information technology, good governance, and internal supervision. Meanwhile, the dependent variable used is the quality of financial reports. This study uses a quantitative approach with the type of data in the form of primary data. The testing of this study uses the t-test (Partial) and F Test (Simultaneous) with the SmartPLS Version 4 analysis tool. The results of the study indicate that HR competence, utilization of accounting Information Technology, good governance, and internal supervision have a significant positive effect on the quality of financial reports.

Copyrights © 2025






Journal Info

Abbrev

iijse

Publisher

Subject

Economics, Econometrics & Finance

Description

The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local ...