FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN YANG DIMEDIASI OLEH KOMITMEN ORGANISASI PADA ORGANISASI PERANGKAT DAERAH KABUPATEN KAMPAR

Abstract

This study aims to analyze the factors that affect the quality of financial
reporting with organizational commitment as an Intervening variabel in the local
governments Kampar. This study population is a civil servant of financial report in the
Kampar 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 dependent
variable and Human Resources Competency, Internal Control System, Utilization of
Information Technology, and Organizational Commitment as independent variable.s
The 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 and
Utilization of Information Technology have positive and significant inpact diretcly to
the the quality of financial Reporting, but Internal Control System doesn’t have
significant effect. Human Resources Competency and Utilization of Information
Technology through organizational commitment as an intervening variable have
significant effects indirectly to the the quality of financial Reporting.