The Effect of Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments

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Ikrar Nusa Bangsa

Abstract

ABSTRAK


Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan yang dimoderasi komitmen organisasi. Populasi dalam penelitian ini adalah 47 Organisasi Perangkat Daerah (OPD)  yang ada pada pemerintah Kabupaten Kendal tahun 2017. Metode yang digunakan adalah Sampel Jenuh. Jumlah sampel yang digunakan yaitu 84 responden di OPD Kabupaten Kendal. Teknik analisis yang digunakan adalah Moderated Regresion Analysis (MRA).  Hasil penelitian menunjukkan bahwa Sistem Pengendalian Internal dan sistem akuntansi keuangan daerah berpengaruh positif signifikan terhadap kualitas laporan keuangan, sedangkan komitmen organisasi tidak memoderasi pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan. Berdasarkan hasil penelitian, dapat disimpulkan bahwa sistem pengendalian internal dan sistem akuntansi keuangan daerah mempengaruhi kualitas laporan keuangan secara positif, namun komitmen organisasi tidak memoderasi pengaruh sistem pengendalian internal dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan.


Kata Kunci : Kualitas Laporan Keuangan; Sistem Pengendalian Internal; Sistem Akuntansi Keuangan Daerah; Komitmen Organisasi


ABSTRACT


This study aims to determine the effect of internal control system and financial accounting system of the region on the quality of financial statements moderated organizational commitment. The Population of this study was 47 Regional Device Organizations (OPD) existing in Kendal regency. This study used a Saturated sample. The number of samples were 84 respondents OPD in 2017. The analysis technique used to analyze the data was Moderated Regression Analysis (MRA). The results showed that the Internal Control System and financial accounting system had a significant positive effect on the quality of financial statements, while organizational commitment did not moderate the influence of internal control systems and local financial accounting system on the quality of financial statements. Based on the result of the research, it could be concluded that internal control system and financial accounting system influence the quality of financial report positively, but organizational commitment does not moderate the influence of internal control system and financial accounting system on the quality of financial report.


Keywords:


Quality of Financial Statement; Internal Control System; Regional Financial Accounting System; Organizational Commitment

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How to Cite
Bangsa, I. (2019). The Effect of Internal Control Systems, Accounting Systems on the Quality of Financial Statements Moderated by Organizational Commitments. Accounting Analysis Journal, 7(2), 127-134. https://doi.org/10.15294/aaj.v7i2.20616