THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, INTERNAL CONTROL SYSTEMS AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL STATEMENTS WITH ORGANIZATIONAL COMMITMENTS AS MODERATION VARIABLES

4区计算机科学 Q1 Computer Science

Advances in Computers Pub Date : 2020-10-17 DOI:10.35310/ACCRUALS.V4I02.584

Suci Atiningsih

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引用次数: 2

Abstract

Histori Artikel : Tgl. Masuk : 13 Juli 2020 Tgl. Diterima : 29 September 2020 Tersedia Online : 29 September 2020 The purpose of this study to determine the effect of the application of government accounting standards, internal control systems and the use of information technology on the quality of local government financial reports with organizational commitment as a moderating variable conducted in the Regional Government Work Unit (SKPD) of the Brebes Regency Government. The population in this study was 49 SKPD of the Brebes Regency Government. Sampling using a purposive sampling technique. The sample is the head of finance, treasurer and accounting staff. This research uses primary data. Data analysis uses the SmartPLS3.0 application. The results of this study are the application of accounting standards, internal control systems and the use of information technology have a positive effect on the quality of financial statements, organizational commitment is not able to moderate the influence of the application of accounting standards and internal control systems on the quality of financial statements of local governments, but organizational commitment is able to strengthen the influence of technology use information on the quality of local government financial reports.

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政府会计准则的实施、内部控制制度和信息技术的运用对地方政府财务报表质量的影响以组织承诺为调节变量

历史文章:谢谢。Masuk: 2020年7月13日本研究的目的是确定政府会计准则的应用、内部控制系统和信息技术的使用对地方政府财务报告质量的影响，并将组织承诺作为调节变量，在布雷布省政府的区域政府工作单位(SKPD)中进行。这项研究的人口是布里布摄政政府的49名SKPD。使用有目的的抽样技术进行抽样。样本是财务主管、司库和会计人员。本研究使用原始数据。数据分析采用SmartPLS3.0应用。本研究的结果是会计准则的应用、内部控制制度和信息技术的使用对财务报表质量有正向影响，组织承诺不能调节会计准则和内部控制制度的应用对地方政府财务报表质量的影响;而组织承诺能够强化技术使用信息对地方政府财务报告质量的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Advances in Computers 工程技术-计算机：软件工程

CiteScore

5.40

自引率

0.00%

发文量

审稿时长

>12 weeks

期刊介绍： Since its first volume in 1960, Advances in Computers has presented detailed coverage of innovations in computer hardware, software, theory, design, and applications. It has also provided contributors with a medium in which they can explore their subjects in greater depth and breadth than journal articles usually allow. As a result, many articles have become standard references that continue to be of significant, lasting value in this rapidly expanding field.