Research Paper
Year: 2023 | Month: August | Volume: 10 | Issue: 8 | Pages: 92-103
DOI: https://doi.org/10.52403/ijrr.20230814
The Effect of Human Resources Competency, Managerial Control, Internal Auditor Role, Internal Control System, and Information Technology Utilization on the Quality of Financial Reports with Organizational Commitment as a Moderation Variable at the Belawan Marine and Fishery Surveillance Station
Siti Safiera1, Idhar Yahya2, Parapat Gultom3
1,2,3Department of Accounting, Faculty of Economics and Business, Universitas Sumatera Utara, Indonesia
Corresponding Author: Siti Safiera
ABSTRACT
Marine and Fishery Resources (MFR) Belawan station is a sub-section in the MFR Directorate General's Financial Report. Many factors affect the quality of financial reports, including human resource competence, managerial control, the role of internal auditors, internal control systems, and information technology.
The present study is quantitatively aimed at analyzing the influence of human resource competence, managerial control, the role of internal auditors, internal control systems, and the use of information technology on the quality of financial reports. This study included all the MFR Belawan Surveillance Station employees and 120 research samples. Data analysis using Smart PLS.
The research results show that competence, the role of internal audit, internal control systems, and information technology significantly affect the quality of financial reports. Meanwhile, managerial control does not affect the quality of financial reports. Based on the results of the moderation test, organizational commitment can moderate the influence of HR competence and information technology utilization on the quality of financial reports. However, organizational commitment cannot moderate the effect of managerial control, the role of internal audit, and internal control systems on the quality of financial reports.
Keywords: human resource competence, managerial control, role of internal auditor, internal control system, utilization of information technology, quality of financial reports
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