Pengaruh Kompetensi Sumber Daya Manusia, Pengendalian Manajerial, Peran Internal Auditor, Sistem Pengendalian Internal dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan dengan Komitmen Organisasi Sebagai Variabel Moderasi pada Kantor Stasiun Pengawasan SDKP Belawan

Abstract

PSDKP Belawan station is a sub-section in the PSDKP 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 the use of information technology. The present study is a quantitative one 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 employees of the Belawan Marine Resources and Fisheries Monitoring Station Office and there were 120 research samples. Data analysis using Smart PLS. The research results show. Competence, the role of internal audit, internal control systems, use of information technology have a significant effect on the quality of financial reports. Meanwhile, managerial control has no effect on the quality of financial reports. Based on the results of the moderation test, organizational commitment can moderate the influence of HR competence and the use of information technology on the quality of financial reports. However, organizational commitment cannot moderate the influence of managerial control, the role of internal audit and internal control systems on the quality of financial statements.