Research Paper
Year: 2023 | Month: July | Volume: 10 | Issue: 7 | Pages: 387-400
DOI: https://doi.org/10.52403/ijrr.20230750
Analysis of the Factors Influencing the Quality of Financial Statements in the Organization of Regional Apparatus Organizations of North Sumatera
Rosliana1, Sambas Ade Kesuma2, Keulana Erwin3
1,2,3Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia
Corresponding Author: Rosliana
ABSTRACT
This study aims to test, analyze and provide empirical evidence of the effect of the quality of human resources, organizational commitment, utilization of information technology, and the government's internal control system on the quality of the financial reports of the Regional Apparatus Organizations of North Sumatra.
Research respondents are the Head of the Sub-Division of Finance, Revenue Treasurer, and Expenditure Treasurer of Regional Apparatus Organizations, as many as 126 respondents. This study uses primary data. Analysis of the data used is Partial Least Squares (PLS) with Smart PLS 3.0 software program.
The results showed that the quality of human resources, organizational commitment, utilization of information technology, and the government's internal control system positively affected the quality of the financial reports of the Regional Apparatus Organizations of North Sumatra.
Keywords: Quality of Human Resources, Organizational Commitment, Utilization of Information Technology, Government Internal Control Systems, Quality of Financial Reports.
[PDF Full Text]