PENGARUH KOMITMEN ORGANISASI, KOMPETENSI DAN SISTEM AKUNTANSI INSTANSI TERHADAP KUALITAS LAPORAN KEUANGAN DENGAN ETIKA SEBAGAI VARIABEL MODERASI (SETUDI EMPIRIS PADA BADAN PUSAT STATISTIK PROVINSI RIAU)

Abstract

This study to determine the direct influence of organizational commitment,
competence and Instance Accounting System to the quality of financial Reporting. And
the indirect influence of organizational commitment, competence and Instance
Accounting System to the quality of financial Reporting with ethics as a moderation
variable at BPS Provinsi Riau.The result of the research is first direct influence,
organizational commitment have a positive effect to the quality of financial Reporting
with significance value equal to 0,046, the competence have positive effect to the quality
of financial Reporting with significance value equal to 0,028 and Instance Accounting
System have positive effect to quality of financial Reporting with significance value
equal to 0,033. Both indirect influences, organizational commitment strengthened ethics
effect on the quality of financial Reporting with a significance value of 0.037, ethical
strengthened competence affect the quality of financial Reporting with a significance
value of 0.043 and Instance Accounting System is weakened ethics does not affect the
quality of financial Reporting with a significance value of 0.135.