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Abstract

This study explained the influence of human resource competence, internal control systems, the role of internal audit, and regional financial accounting systems on financial statement quality of Kampar District Government  through organizational commitment as the moderating variable. Hypothesis testing was conducted using the Moderated Regression Analysis (MRA) in SPSS 25, which data were obtained from a population of 46 OPDs in 2020. The results showed human resource quality, the internal control system, the role of internal auditors, and the regional financial accounting system had partial influence on the financial statement quality. Organizational commitment moderated the relationship between human resource competence, the internal control system, the role of the Internal Auditor, and the regional financial accounting system on the financial statement quality. The coefficient of determination was found at 99%, while the remaining 1% was affected by variables outside this study

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How to Cite
Mudrika Alamsyah Hasan, Suci Nurulita, & Nur Azlina. (2021). Organizational Commitment in Moderating the Influence of Factors Affecting the Financial Statement Quality of Kampar District Government . GIS Business, 16(1), 44-50. Retrieved from https://gisbusiness.org/index.php/gis/article/view/20319