Journal of Social Science
Vol. 4 No. 3 (2023): Journal of Social Science

The Role of SIMAK-BMN Literacy on the Effect of Management Application of State, Human Resource Competence, and Organizational Commitment to the Quality of Financial Reports

Melia Dian Sukmawati (Magister Akuntansi Univesitas Pancasila)
Suratno Suratno (Magister Akuntansi Univesitas Pancasila)
Widarto Widarto (Magister Akuntansi Univesitas Pancasila)

Article Info

Publish Date
25 May 2023

Abstract

The purpose of this study aims to determine what factors can affect the quality of financial reports at the Universitas Terbuka. A survey approach was carried out to obtain data from 17 Central Units and 39 Regional Units at the Universitas Terbuka. 102 data were obtained through purposive sampling. Methods of data analysis using simple linear regression and Moderated Regression Analysis (MRA). The results of the study partially prove that BMN needs planning, BMN administration, HR competency and organizational commitment have a positive effect on the quality of financial reports and SIMAK BMN literacy moderates the influence between BMN needs planning, BMN administration, HR competence and organizational commitment on the quality of financial reports.

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Journal Info
Journal of Social Science
Website

Abbrev

jsss

Publisher

Syntax Corporation Indonesia

Subject

Religion Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Description

The Journal of Social Science provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of social sciences, ranging from Management, Economics, ...